Ordinance 1988-23
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~973
834
70021
38- .i3
AN ORDINANCE FIXING THE TAX RATE AND LEVY IN AND
FOR THE CITY OF WYLIE, TEXAS FOR THE YEAR 1988,
UPON ALL TAXABLE PROPERTY IN SAID CITY OF WYLIE,
TEXAS, FOR THE PURPOSE OF PAYING THE CURRENT
EXPENSES OF SAID CITY OF T HE FISCAL YEAR ENDING
SEPTEMBER 38, 1989, AND THE FURTHER PURPOSE OF
CREATING A SINKING 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:
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE
CITY OF WYLIE, TEXAS:
SECTION 1 There is hereby levied for the fiscal year 1988
upon all real property situated within 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.D., 1988, except
so much thereof as may be exempt by the
Constitution of laws of the State of Texas, a
total tax of Fifty-one and one-quarter cents
(0.5125), 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:
SECTION 2 An ad valorem tax of and at the rate of Thirty-six
and eleven hundredths cents (0.3611) on each One
Hundred Dollars ($100.00) of assessed valuation of
said taxable property is hereby levied for the
year 1988, 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, 1989, which tax, when collected shall be
appropriated to and for the credit of the General
Fund of said City of Wylie, Texas.
SECTION 3 An ad valorem tax of and at the rate of Fifteen
and fourteen hundredths cents (0.1514) on each One
Hundred ($100.00) of assessed valuation of said
taxable property is hereby levied for the year of
1988, 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, Texas, 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 City of Wylie, Texas
for the fiscal year ending September 30, 1989.
SECTION 4 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.
797~
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835
SECTION 5 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 6 That the tax roll presented to the City Council,
together with any supplements thereto, be and same
are hereby accepted. (See attachment A - effective
Rate for 1988 - Item 15)
SECTION 7 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 8 All Ordinances and part thereof in conflict with
any of the provisions of this Ordinance are hereby
expressively repealed.
SECTION 9 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 THE
COUNCIL OF THE CITY OF WYLIE, TEXA~'27TH
SEPTEMBER, 1988. ~~/
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Carol~Jones, City Secretary
CITY
DAY OF
Mayor
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1. 9 7 2
Attachment A
836
~FFECTIVE TAX RATE WORKSHEET FOR 1988: CITY OF WYLIE
=============================================================================
1 1987 total taxable value. Enter amount of 1987
taxable value on the 1987 tax roll today. Include
adjustments since last year's certification.
L SCHOOL DISTRICTS. 1987 taxable value of over-65
homesteads with tax ceiling. Enter 1987 value of homes.
3 1987 adjusted taxable value.
4 1987 total tax rate:
1).50
5 1987 total tax levy.
6 1987 taxes lost because appraised value of
property was reduced by final determination of a
court in an appeal of an ARB decision. Only
1987 cases which have become final.
$0.00
7 Total taxes levied in 1987 to recoup appraisal
roll error losses in 1986. If the unit levied
1987 taxes to recoup 1986 appraisal roll error losses,
multiply line 3 by the rate shown on line 29 of the
1987 effective tax rate worksheet and enter the
resulting amount. Do not divide by 100.
8 1987 total taxes levied on property in
territory deannexed by the unit after 01/01/87
$0
'3 1987 total taxes levied on property value
that first qualified for exemption in 1988
$511,293
10 1987 total taxes on property value that $12,843,893
cannot be taxed in 1988 because it qualIfies
for ag~use,open-space, timber, recreational/
SC~l1ic~-:p':'-;.~JJE}ic access airport special valuation
for first time in 1988
11 Total adjustments to 1987 tax levy.
- 12 Adjusted-=1-9S-7-- total tax levy.
13 Total 1988 taxable value on the 1988
certified appraisal roll today. Do not use
estimated.
14 Total 1988 taxable value of properties
under prote~~~!or 1988
15 Total 1988 taxable value for calculation purpose.
16 Total 1988 taxable value of property in
territory annexed since 01/01/87
17 Total 1988 ~xable value of new improvements
$2Tl, 256, 443
$0
$2.77,2::i6,44J
().OO:JouO
$1,386,282
$O.OU
$0
$0
$2,556
$64,219
$66,776
$1,319,506
$293,142,666
$0
$293,142,666
$3,942,056
$24,116,601
2973
837
EFFECTIVE TAX RATE WORKSHEET FOR 1988: CITY O~ WYLIE
=============================================================================
18 SCHOOL DISTRICTS. 1'388 taxable val.L1e ot
over-65 homesteads with tax ceilinq.
Enter 1988 value of these homes.
$U
19 Total adjusments to 1988 taxable value.
$28,0~8,657
20 Adjusted 1988 taxable value.
$265, 084, 00'3
21 1988 effective tax rate
per $100
0.49777
22 1988 county effective tax rate
per $100
STOP. Continue with lines 23 throuqh 28 if this calculation is
for a city or county with the additional sales tax that reduces
property taxes. If not enter zeroes in line 23 through 28.
23 Estimated value of taxable sales and uses
provided by comptroller.
$0.00
24 Sales tax rate. Use .01 for counties
without incorporated cities, .005 for cities and
counties with incorporated cities.
0.00
25 Estimated sales tax revenue.
$(l.00
26 951. of estimated revenue.
$0.00
27 Total t ay;ab I e value f I:)\," 1 '388 .
28 Sales ta:/; galn rate.
2'3 1'387 fi nal e f fec t i ve tax rate.
1'387 final ef fect i ve tax rate for the county.
--",--
$293,142,666
0.00000
0.4'37769
0.000000
=====~~~~~~=~============================================================
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=============================================================================
1988.ROLLBACK TAX RATE WORKSHEET
==~==========================================================================
30 1987 total tax levy
$1,385,282
31 1987 taxes lost beause appraised value reduced
by final determination of an ARB d~cision.
$0
32 Adjusted 1987 total tax levy
$1,386,282
33 1987 maintenance tax rate
per $100
0.422300
34 1987 debt tax rate
per $100
0.077700
35 1987 debt tax levy.
$215,428
36 1987 taxes to recoup 1986 appraisal roll error losses.
$0
37 1987 maintenance taxes levied on property
in territory deannexed by the unit after 01/01/87
$0
38 1987 maintenance taxes on property value that
first qualified for an exemption in 1988.
$2, 1S'::j
39 1987 maintenance taxes on property value that
cannot be taxed in 1988 beause it qualified for
ag-use, open-space, timber, recreational/scenic
or public access airport special valuation for the
first time in 1988
$54,240
40 Total adjustments to the 1987 tax levy.
$271,827
41 Adjusted 1987 maintenance and operations levy
$1,114,455
42 Adjusted 1988 taxable value
$265, 084, 00'3
43 1988 effective maintenance and operations tax rate
0.42042
44 1988 rollback maintenance and operations rate.
0.45405
45 Totfi:ll'--'-'afri6uni;:"'t.:o be pai d wi th 1988 pr.:operty taxes
or for certain counties and cities, additional
sales tax revenue) for service on qualified
debts and for contract payments securing debts
issued_~r~as~umed by other units on this unit's behalf.
$408,500
46 Certified1.98T-ex.:ess debt .:ollections
$0
47 Adju$ted amoun~ of debt payments
$408,500
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48 Certified _19~~;~nticipated collection rate
Yo
92
49 1988 debt~i~f:e payments adjusted for collection rate
50 Total taxabrevalue
$444,022
$293,142,666
51 1988 debt tax rate
0.1514"7
52 1988 rollback tax rate
0.60552
'2 9 7 3
839
=============================================================================
1988. ROLLBACK TAX RATE WORKSHEET
=============================================================================
54 Sales ta~; gaIn rate u.uUuuu
cc 1988 adjLlsted rollback rate O.bO~::':':::
-J~
1'388 adjLlsted C .:JLln t y r':Jllba.:k rate 0.00000
=============================================================================
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