HomeMy WebLinkAboutORD 74-287q-21
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ORDINANCE NO. 74-28
ENTITLED AN ORDINANCE WHICH PROVIDES THAT
THREE THOUSAND DOLLARS OF
THE ASSESSED VALUE OF RESIDENCE..HOMESTEADS
OF ALL PERSONS SIXTY-FIVE YEARS OF AGE OR
OLDER BE EXEMPTED FROM AD VALOREM TAXES
UNDER CERTAIN CONDITIONS; PROVIDING THE
EFFECTIVE DATE HEREOF; AND PROVIDING FOR
SEVERABILITY.
WHEREAS, Article VIII, Section 1-b of the Texas Constitution
has been amended to provide that from and after January 1, 1974,
political subdivisions of the State may exempt not less than Three
Thousand ($3,000.00) Dollars of the value of residence homesteads of
all persons sixty-five (65')' years of age or older from ad valorem
taxes under certain conditions; and,
WHEREAS, the City Council of The City of Beaumont wishes to
grant the benefits of an exemption pursuant to said Constitutional
Amendment; NOW, THEREFORE,
BE IT ORDAINED BY THE CITY OF BEAUMONT:
Section 1.
From and after January 1, 1974, Three Thousand ($3,000.00)
Dollars of the assessed taxable value of all residence homesteads of
married or unmarried adults, male or female, including those living
alone, shall be exempt from all taxation for all City purposes, pro-
vided, however, that where the ad valorem tax has heretofore been
pledged for the payment of any debt the taxing officers of the City
shall have the authority to continue to levy and collect the tax
against the homestead property at the same rate as the tax so pledged
until the debt is discharged, if the cessation of the levy would im-
pair the obligation of the contract by which the debt was created.
Section 2.
In order to secure the benefit of the exemption, the owner
shall, between January 1st and April 30th of each year, render his
homestead with the City Tax Assessor and Collector by filing under
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oath, on forms furnished by the Tax Assessor and Collector, an
inventory of such property owned on January 1st of each year
for which the exemption is claimed, and shall initially furnish
proof of age by certified copy of his or her birth certificate
or, if such person does not have a certificate of birth, then
by the affidavit of two persons at least five (5) years older
than the exemption claimant with actual knowledge of the date and
place of birth and by the original or certified copy of any two
of the following documents, to -wit:
1. Social Security record,
2. Federal Census record,
3. State Census record,
4. Own child's birth certificate;
5. Original birth notice in newspaper,
6. School record,
7. Insurance policy,
8. Lodge record,
9.. Military record,
10. Passport,
11. Marriage record,
12. Hospital record,
13. Voter's registration record,
14. Church baptismal record,
15. Employment record,
16. Physician's record,
17. Driver's License, and
18. Health Insurance Card (Medi -Care).
Section 3.
The provisions of this Ordinance shall be effective from
and after January 1, 1974.
Section 4.
That if any section, subsection, sentence, clause or phrase
of this ordinance or the application of same to a particular person,
or to a particular set of circumstances, should for any reason be
held to be invalid, such invalidity shall in no way affect the re-
maining portions of this ordinance, and to such end, the various
portions and provisions of this ordinance are declared to be severable.
PASSED BY THE CITY COUNCIL this Z6 day of 1974.
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