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Ordinance 1992-10 ORDINANCE NO. t1eJ.~/O AN ORDINANCE FIXING THE TAX RATE AND LEVY IN AND FOR THE CITY OF WYLIE, TEXAS FOR THE YEAR 1992, UPON ALL TAXABLE PROPERTY IN SAID CITY OF WYLIE, TEXAS, FOR THE PURPOSE OF PAYING THE CURRENT EXPENSES OF SAID CITY OF THE FISCAL YEAR ENDING SEPTEMBER 30, 1993, AND THE FURTHER PURPOSE OF CREATING A StMKIHG FUND TO RETIRE AND THE PRINCIPAL AND INTEREST OF THE BONDED INDEBTEDNESS OF SAID CITY: PROVIDING FOR A LIEN ON ALL REAL AND PERSONAL PROPERTY TO SECURE PAYMENT OF TAXES DUE THEREON: PROVIDING THAT IN THE EVENT ANY PROVISIONS OF THIS ORDINANCE BE HELD UNCONSTITUTIONAL AND THAT SUCH HOLDING SHALL NOT AFFECT THE REMAINING PROVISIONS HEREOF: REPEALING ALL ORDINANCES AND PARTS THEREOF IN CONFLICT HEREWITH AND PROVIDING FOR PUBLICATION: WHEREAS, the City Council has this date, by way of Ordinance duly passed, adopted a Budget for operation of the City for fiscal year 1993; and, WHEREAS, the aforesaid Ordinance anticipates and requires the levy of an ad valorem tax on real property in the City of Wylie; and, WHEREAS, it is necessary to levy such an ad valorem tax at a given rate to generate revenues sufficient to meet projected revenues; and, WHEREAS, the City has fully and timely complied with all notice and other requirements relative to the adoption of a tax rate for fiscal year 1993; and, WHEREAS, the proposed tax rate, herein after set forth is the same rate as that levied by the City in the previous fiscal year and therefore not subject to protest; NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE WYLIE, TEXAS, as follows: SECTION I There is hereby levied for the fiscal year 1992 upon all real property situated wi thin the corporate limits of said City of Wylie, Texas, and upon all personal property which was owned within the corporate limits of said City of Wylie, Texas, on the first day of January, A.A., 1992, except so much thereof as may be exempt by the Constitution of laws of the State of Texas, a total tax of Sixty-one and one-half cents (0.6150), on each One Hundred ($100.00) Dollars of assessed valuation on all of said property which said total tax here now levied as aforesaid is respectively as follows: ... "_" .,.~_."~"_..""."_".,~,...,...~.._"""",",~m_~'._"__'_."'~"""''''_'_'.....,,'"_..._..., ..,,,-,~_.,,-,,,.~_..,~.,,,,,~,~,,,-,,~.,,,,,,,,._--,........,,,,",,,,~~~ SECTION II An ad valorem tax of and at the rate of Forty-six and four hundred and one hundredths cents ( 0 . 46401) on each One Hundred Dollars ($100.00) of assessed valuation of said taxable property is hereby levied for the year 1992, for the general city purposes and to pay the current operating expenses of said City of Wylie, Texas, for the fiscal year ending september 30, 1993, which tax, when collected shall be appropriated to and for the credit of the General Fund of said City of wylie, Texas. SECTION III An ad valorem tax of and at the rate of Fifteen and Ninety-nine thousandth cents (0.15099) on each One Hundred ($100.00) of assessed valuation of said taxable property is hereby levied for the year of 1992 for the purpose of creating an Interest and Sinking Fund with which to pay the interest and retire the principal of the valid bonded indebtedness, capital lease payments, and related fees of the City of Wylie, now outstanding and such tax when collected shall be appropriated and deposited in and to the credit of the Interest and Sinking Fund of the said Ci ty of Wylie, Texas for the fiscal year ending September 30, 1993. SECTION IV The City of Wylie shall have a lien on all taxable property located in the City of Wylie to secure the payment of taxes, penalty interest, and all costs of collection, assessed, and levied hereby. SECTION V Taxes are payable in Wylie, Texas at the Office of the Tax- Assessor Collector, Finance Department, Municipal Complex. The City shall have available all the rights and remedies provided by law for the enforcement of the collection of taxes levied under this ordinance. SECTION VI That the tax roll presented do the City Council, together with any supplements thereto, be and same are hereby accepted. (See attachment - effective Rate for 1992) SECTION VII In the event any provision of this Ordinance shall be held unconstitutional and invalid by a court of competent jurisdiction, the same shall not affect the remaining provisions thereof. SECTION VIII All Ordinances and part thereof in conflict with any of the provisions of this ordinance are hereby expressively repealed. SECTION IX The caption of this ordinance to be published one time in a newspaper having general circulation in the City of Wylie, Texas, and to become effective immediately upon its passage and publication. PASSED AND APPROVED, AND ORDERED PUBLISHED BY TH/E S[TYJ~~CIL OF THE CITY OF WYLIE, TEXAS, THIS THE ~DAY OF~, 1992. ATTEST: ".,..~--"._._-,~~~"-"".~-_.",,-".^,.".-.~-,.,~.~,_.,-..<_...,"",-,","~~--""""""""",~",-..-~~.....~<"",,,,~,~---""'~,,;.""--""" 24-Aug-92 ======================================================================== NOTICE OF EFFECTIVE TAX RATE 1992 PROPERTY TAX RATES IN CITY OF WYLIE This notice concerns 1992 property tax rates for CITY OF WYLIE It pcesents intormation about three tax rates. Last year's tax rate is the actual rate the taxing unit used to determine property taxes last year. This year's effective tax rate would impose the same total taxes as last year if you compare properties taxed in both years. This year's rollback tax rate is the highest tax rate the taxing unit can set before taxpayers can start tax rollback procedures. In each case these rates are found by dividing the total amount of taxes by the tax base (the total value of taxable property) with adjustments as required by state law. The rates are given per $100 of property value. ======================================================================== LAST YEAR'S TAX RATE: Last year's operating taxes...................... Last year's debt taxes........................... Last year's total taxes.......................... Last year's tax base............................. Last year's total tax rate (per $100)............ THIS YEAR'S EFFECTIVE TAX RATE: Last year's adjusted taxes....................... (after subtracting taxes on lost property) / This year's adjusted tax base.................... (after subtracting value of new property) = This year's effective tax rate (per $100)........ x 1.03 = maximum rate unless unit publishes notices and holds hearing (per $100)*............ THIS YEAR'S ROLLBACK TAX RATE: Last year's adjusted operating taxes (after subtracting taxes on lost property)....... / This year's adjusted tax base.................... - This year's effective operating rate (per $100).. x 1.08 (or add $.08 for schools) = this year's maximum operating rate (per $100)................ + This year's debt rate (per $100)................. = This year's rollback rate (per $100)... $1,451,827 $605,020 $2,056,847 $334,446,690 0.61500 $2,048,258 $304,651,580 0.67232 o .' 6 924 8 $1,479,575 $304,651,580 0.48566 0.52451 0.15099 0.67550