Ordinance 2004-03
ORDINANCE NO. 2004-03
AN ORDINANCE ESTABLISHING AN AD VALOREM TAX FREEZE
FOR RESIDENTIAL HOMESTEAD PROPERTY OWNERS OF THE
CITY OF WYLIE, TEXAS WHO ARE DISABLED OR 65 YEARS OF AGE
OR OLDER; PROVIDING FOR DEFINITIONS; PROVIDING FOR AN
EFFECTIVE DATE OF THE EXEMPTION; PROVIDING FOR
REPEALING, SAVINGS AND SEVERABILITY CLAUSES; AND
PROVIDING FOR AN EFFECTIVE DATE OF THIS ORDINANCE.
WHEREAS, as approved by the voters of the State of Texas at an election held on
September 13, 2003, Article VIII, Section 1-b, Subsection h of the Texas Constitution allows
municipalities and certain other taxing entities to establish an ad valorem tax freeze on residence
homesteads of disabled individuals or individuals age sixty-five or older; and
WHEREAS, effective January 1, 2004, Section 11.261 of the Texas Tax Code governs
the procedure under which a municipality or other taxing entity may adopt an ad valorem tax
freeze; and
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WHEREAS, the City Council of the City of Wylie, Texas (the "City Council") has
investigated and determined that it will be advantageous and beneficial to the City of Wylie,
Texas ("Wylie") and its inhabitants to provide for a tax freeze on the amount of property taxes
on the homesteads of disabled individuals or individuals age sixty-five or older, beginning with
tax year 2004.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE
CITY OF WYLIE, TEXAS:
SECTION 1: Findings Incorporated. The findings set forth above are incorporated into
the body of this Ordinance as if fully set forth herein.
SECTION 2: Definitions.
Disabled has the same meaning as set forth in the Texas Tax Code Section l1.13(m)(l),
as it currently exists or may be amended
Residence homestead has the same meaning as set forth in the Texas Tax Code Section
11.130)(1), as it currently exists or may be amended.
Tax Code means the Texas Tax Code, as it currently exists or may be amended.
SECTION 3: Residence Homestead Tax Freeze for Elderly or Disabled People. There
is hereby created and established a tax freeze on the amount of property taxes imposed by the
City of Wylie on the homesteads of disabled individuals or individuals age sixty-five or older,
which shall be governed by ~11.261 of the Tax Code, as follows:
Ordinance # 2004-03
ORDINANCE ESTABLISHING T AX FREEZE - RESIDENTIAL HOMESTEAD (65 YRS & OLDER)
Page 1
(a) The tax freeze shall become effective beginning with the 2004 tax year and shall
remain effective for each successive tax year until otherwise amended or repealed
by the City Councilor other appropriate authority.
(b) The total amount of ad valorem taxes imposed on the residence homesteads of a
person who qualified that residence homestead for the exemption in accordance
with the Tax Code as that of a person who is disabled or is sixty-five years of age
or older shall not be increased while it remains the residence homestead of that
person or that person's spouse who is disabled or sixty-five years of age or older.
(c) If the person who is disabled or is sixty-five years of age or older dies in a year in
which the person received a residence homestead exemption, the total amount of
ad valorem taxes imposed on the residence homestead shall not be increased
while it remains the residence homestead of that person's surviving spouse if (i)
the surviving spouse is fifty-five years of age or older at the time of the person's
death; (ii) the residence homestead of the deceased person is also the residence
homestead of the surviving spouse on the date of the person's death; and (iii) the
residence homestead remains the residence homestead of the surviving spouse.
(d) Notwithstanding anything contained herein, taxes on the residence homestead
may be increased to the extent the value of the homestead is increased by
improvements other than repairs and other than improvements made to comply
with governmental requirements.
(e) A person may not receive freeze taxes for more than one residence homestead, no
matter where located, in the same year. A person may designate a new residence
homestead within the City in accordance with the Tax Code.
(t) The limitation on taxes provided by this Ordinance may expire in accordance with
9 11.261(d) of the Tax Code. If a tax limitation is erroneously allowed, back
taxes may be assessed in accordance with 9 11.261(e) of the Tax Code.
SECTION 4: Savings/Repealing Clause. All provisions of any ordinance in conflict
with this Ordinance are hereby repealed to the extent they are in conflict; but such repeal shall
not abate any pending prosecution for violation of the repealed ordinance, nor shall the repeal
prevent a prosecution from being commenced for any violation if occurring prior to the repeal of
the ordinance. Any remaining portions of said ordinances shall remain in full force and effect.
SECTION 5: Severability. Should any section, subsection, sentence, clause or phrase of
this Ordinance be declared unconstitutional or invalid by a court of competent jurisdiction, it is
expressly provided that any and all remaining portions of this Ordinance shall remain in full
force and effect. Wylie hereby declares that it would have passed this Ordinance, and each
section, subsection, clause or phrase thereof irrespective of the fact that anyone or more
sections, subsections, sentences, clauses and phrases be declared unconstitutional or invalid.
Ordinance # 2004-03
ORDINANCE ESTABLISHING T AX FREEZE - RESIDENTIAL HOMESTEAD (65 YRS & OLDER)
Page 2
SECTION 6: Effective Date. This Ordinance shallJ:>ecome effective upon its passage.
DULY PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF
WYLIE, TEXAS on this 13th day of January, 2004.
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ATTESTED AND CORRECTLY
RECORDED:
Date(s) of Publication 1-21-04
Ordinance #
ORDINANCE ESTABLISHING T AX FREEZE - RESIDENTIAL HOMESTEAD (65 YRS & OLDER)
Page 3
THE WYLIE NEWS
Lovermg WylIe, Sachse, Murphy and the surroundmg area
110 N. Ballard
P.O. Box 369
Wylie, Texas 75098
(972) 442-5515
Fax (972) 442-4318
STATE OF TEXAS
COUNTY OF COLLIN
Before me, the undersigned authority, on this day personally appeared Chad Engbrock, publisher of
The Wylie News, a newspaper regularly published in Collin County, Texas and having general
circulation in Collin County, Texas, who being by me duly sworn, deposed and says that the
foregoing attached
Public Notice - City of Wylie
Ord. No. 2004-02, Ord. No. 2004-04,
Ord. No. 2004-01, Ord. No. 2004-03
was published in said newspaper on the following date(s), to-wit: Jan. 21, 2004.
~
Chad Engbrock, Publisher
~/~~
JC;~
Subscribed and sworn before me on this, the eX 1 day of
to certify which witness my hand and seal of office.
, 2004
a~,;1)~
Notary Public in and for
The State of Texas
My commission expires 01- oj - () 7
TIONS 78-107,78-108, 78- PROVIDING FOR AN
109, 78-110, 78-112, 78- EFFECTIVE DATE OF
113 AND APPENDIX C ~ THE EXEMPTION; PRO-
FEE SCHEDULE SEC- VIDING FOR REPEAL-
TION 15.00 OF THE lNG, SAVINGS AND
OF WYLIE CODE OF ORDI- S EVE R A B I LIT Y
YLIE, 'NANCES; PROVIDING CLAUSES; AND PRO-
DING REQUIREMENTS FOR VIDING FOR AN EFFEC-
SIVE PARK LAND DEDICA- TIVE DATE OF THIS
NCE TION OR PAYMENT ~RDINANCE.
OF CASH IN LEIU THERE- 35-lt-339
ETO- OF; TO PROVIDE FOR
OAS NECESSARY PLAN- NORTH TEXAS
ZON- NING FOR OPEN SPACE MUNICIPAL WATER
ERE- PRESERVATION AND DISTRICT
BED PARK DEVELOPMENT; INVITATION TO BID
ING PROVIDING FOR A Rockwall- Farmersville
3-13, PENALTY FOR VIOLA- System
OOD TION HEREOF; PRO- Connection to McKinney
strict V I DIN G - Piano System
PER- SAVINGS/REPEALING PROJECT NO.
. FOR AND SEVERABILITY WCF 03-15
i C A - CLAUSES; AND PRO~
PRO- VIDING FOR AN EFFEC-
THE TIVE DATE.
RDI-
ICT;
ER-
AND
AN
/0.
ORDINANCE NO.
2004-03
Sealed bids addressed to
the President and Board of
Directors of the North
Texas Municipal Water
District will be received at
the office of the Executive
Director of the North Texas
Municipal Water District,
505 E. Brown Street, P.O.
Box 2408, Wylie, Texas,
75098, until 2:00 P.M.,
Thursday, February 12,
2004, for furnishing all
labor, material and equip-
ment, and perfonning all
work required for construc-
tion of the Water System
O.
AN ORDINANCE
ESTABLISHING AN AD
VALOREM TAX FREEZE
FOR RESIDENTIAL
HOMESTEAD PROPER-
TY OWNERS OF THE
CITY OF WYLIE, TEXAS
WHO ARE DISABLED
OR 65 YEARS OF AGE
OR OLDER; PROVIDING
FOR DEFINITIONS;
Improvements, Rockwall -
Farmersville System
Connection to the
McKinney - PIano System
at the Water Treatment
Plant in Wylie. The
improvements include
installation of approxi-
matey 180 linear feet of
-inch waterline, two
owner furnished 30-inch
butterfly valves, an orifice
plate and two taps into
existing pipelines.
At this time and place the
proposals will be publicly
opened and read aloud.
Any bid received after
closing time will be
returned unopened.
Contract Documents,
including. Plans and
Specifications, are on file
and may be examined or
procured in the office of
the North Texas Municipal
Water District, Wylie,
Texas, Telephone (972)
442-5405.
A cashier's check, {;ertified
check or acceptable bid-
der's bond, payable to the
North Texas Municipal
Water District in an
amount not less than five
(5%) percent of the bid
submitted, must accompa-
ny each bid as a guarantee
that, if awarded the con-
tract, the Bidder will, with-
in fifteen (15) days after
receipt of Notice of Award,
enter into a contract and
execute bonds on the forms
provided in the Contract
Documents.
A performance bond and a
payment bond, each in the
amount of not less than one
hundred (100%) percent of
the contract price, condi-
tioned upon the faithful
performance of the con-
tracts: and upon payment
of all persons supplying
labor or furnishing makri-
als, will'be required.
In case of ambiguity or
lack of clearness in stating
proposal prices, the North .
Texas Municipal Water
District reserves the right
to adopt the most advanta-
geous construction thereof,
or to reject any or all bids,
and waive formalities. No
bid may be withdrawn
within sixty (60) 'days after
date on which bids are
opened.
NORTH TEXAS MUNIC-
IPAL WATER DISTRICT
BY: Marvin Fuller
President, Board of
Directors 35-3t-235
Continued on page 98
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WE'LL BEAT ANY DEAL
WE'LL TRADE ANYTHING
990/0 OF ALL. . ~B1\.'OE
APPLICANTS '0 1\.'1 S
APPROVED
MAY QU ALIFY FOR:
DO OLDSMOEILE LOYALTY REEATE
b GMAC INSURANCE OFFER
o MILITARY PROGRAM
DO DELPHI RETIREE REEATE
DO GM TEST DRIVE OFFER
:l DEALER OWNER LOYALTY PROGRAM'
GM EMPLYEES. SUPPLIERS,
DIT UNIONS il\l'ELCOME
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