03-07-99-Ordinance-Repealing Ordinance 018-89 Exemption of Taxation for Freeport Goods-03/01/1999CITY SECRETARY
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ORDINANCE NO.03-07-99
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SANGER,
TEXAS, REPEALING ORDINANCE NO. 018-89 OF THE CODE OF
ORDINANCES OF THE CITY PROVIDING FOR AN EXEMPTION FROM
AD VALOREM TAXATION FOR FREEPORT GOODS; PROVIDING A
REPEALING CLAUSE: PROVIDING A SEVERABILITY CLAUSE,
DECLARING AN EMERGENCY AND PROVIDING AN EFFECTIVE DATE
WHEREAS, Article VIII, Section 1-J, of the Texas Constitution and Section 11.251 of
the Texas Property Tax Code exempt from taxation certain tangible personal property referred
to as "freeport goods" unless the governing body of a taxing unit takes official action to tax said
property; and
WHEREAS, the City of Sanger passed Ordinance No. 018-89 on December 4, 1989, to
take official action to tax "freeport goods"; and
WHEREAS, Article VIII, Section 1-J of the Texas Constitution and Section 11.251 of the
Texas Property Tax Code authorize the governing body of a taxing unit to rescind prior action
to tax "freeport goods"; and
WHEREAS, the exemption from ad valorem taxation of "freeport goods" by the City of
Sanger, Texas would promote economic development;
NOW, THEREFORE, BE IT ORDAINED By THE CITY COUNCIL OF THE CITY OF
SANGER, TEXAS:
Section 1. That Ordinance No. 018-89 of the City of Sanger, Texas be and the same is
hereby repealed, provided, however, the exemption from ad valorem taxation for "freeport
goods" pursuant to Article VIII, Section 14 of the Texas constitution and Section 11.251 of the
Texas Property Tax code shall be effective beginning with tax year 2000.
CITY SECRETARY
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Section 2. That all provisions of the ordinances of the City of Sanger in conflict with the
provisions of this ordinance be, and the same are hereby, repealed, and all other
provisions of the ordinances of the City of Sanger not in conflict with the provisions of
this ordinance shall remain in full force and effect.
Section 3. That should any sentence, paragraph, subdivision, clause, phrase or
section of this ordinance be adjudged or held to be unconstitutional, illegal or invalid, the
same shall not affect the validity of this ordinance as a whole or any part or provision
thereof other than the part so decided to be invalid, illegal or unconstitutional.
.Section 4. This ordinance shall take effect immediately from and after its passage
as the law and charter in such cases provide, except that the exemption from ad valorem
taxation for freeport goods pursuant to Article VM, Section 14 of the Texas
Constitution and Section 11.251 of the Texas Property Tax Code shall be effective
beginning with tax year 2000.
Section 5. The fact that the present ordinances and regulations of the City of
Sanger, Texas are inadequate to properly safeguard the health, safety, morals, peace and
general welfare of the inhabitants of the City of Sanger, Texas created an emergency for
the immediate preservation of the public business, property, health, safety and general
welfare of the public which requires that this ordinance shall become effective from and
after the date of its passage, and it is accordingly so ordained.,
PASSED AND APPROVED on this 1st day of March
ATTEST- J
City Secretary
1999.
omnKy Kincaid, Mayor
City'of Sanger, Texas