Ordinance 1973-02
ORDINANCE NO. '73-;L
AN ORDINANCE PROVIDING THAT THREE THOUSAND DOLLARS OF THE
ASSESSED VALUATION OF RESIDENCE HOMESTEADS OF ALL PERSONS
SIXTY-FIVE YEARS OF AGE OR OLDER BE EXEMPT FROM AD VALOREM
TAXES UNDER CERTAIN CONDITIONS ~ CONTAINING A SAVINGS CLAUSE~
AND PROVIDING AN EFFECTIVE DATE HEREOF:
WHEREAS, Article VIII, Section l-b of the Texas Constitutuion
provides that from and after January I, 1973, political sub-
divisions 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 and older from ad valorem
taxes under certain conditions, and,
WHEREAS, the City Council of the City of Wylie wishes to grant
the benefits of an exemption pursuant to said Constitutional
Amendment, NOW, THEREFORE
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WYLIE, TEXAS:
SECTION 1: That from and after January I, 1973, Three Thousand
($3,000.00) Dollars of the assessed value of residence homesteads
as defined by law of persons who have attained the age of sixty-five
(65) years on or before January 1st of the year for which the exemp-
tion is claimed shall be exempt from City ad valorem taxes~ provided,
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 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 impair 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, file
with the City Tax Assessor and Collector, on form furnished by the
Tax Assessor-Collector, a sworn 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 docume~~s, which must be at least five (5)
years old, 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
SECTION 3: If any section, sub-section, paragraph, sentence, phrase,
or clause of this ordinance shall be declared invalid for any reason
whatsoever, such decision shall not affect the remaining portions of
this ordinance which shall remain in full force and effect~ and to this
end the provisions of this ordinance are hereby declared severable.
Page 2
SECTION 4: The prov1s10ns of this ordinance shall become effective
March 16, 1973, for purposes of exemption of 1973 taxes.
SECTION 5: This being an ordinance not requiring a penalty it shall
take effect from and after its passage.
PASSED AND ADOPTED BY THE CITY COUNCIL OF THE CITY OF WYLIE ON THIS,
THE l3~DAY OF MARCH, A. D. 1973.
C-u.H~~
C. W. Hackler, Mayor
ATTEST:
{~~~
Oneida Gallagher
City Secretary