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Ord 893 Levying taxes to be assessed on all taxable properties tax year 2019 TOWN OF WESTLAKE ORDINANCE NO. 893 AN ORDINANCE OF THE TOWN COUNCIL OF THE TOWN OF WESTLAKE, TEXAS LEVYING TAXES TO BE ASSESSED ON ALL TAXABLE PROPERTIES WITHIN THE TOWN LIMITS OF THE TOWN OF WESTLAKE FOR THE TAX YEAR 2019 (FISCAL YEAR 2019-2020); SETTING OUT EXEMPTIONS AND LIMITATION; NO STATE LAW STATEMENTS REQUIRED; PROVIDING FOR THE COLLECTION OF DELINQUENT TAXES AND A COLLECTION PENALTY TO BE ADDED TO DELINQUENT TAXES; PROVIDING FOR A SEVERABILITY CLAUSE; AND DECLARING AN EFFECTIVE DATE. WHEREAS, a public hearing on the proposed annual budget for the Town of Westlake, Texas, for the fiscal year beginning on October 1, 2019 and ending on September 30, 2020, was duly advertised giving the date, time, place and subject matter of the public hearing, and WHEREAS, a public hearing was set by the Town Council in a duly posted Town Council meeting on September 23, 2019, and all citizens were invited to participate and be heard; and WHEREAS, all requirements of state law were met, including Open Meetings Act, Texas Government Code chapter 551 requirements and the requirement of Texas Local Government Code 102.002 that the budget officer prepare a municipal budget to cover the proposed expenditures of the municipal government for the succeeding year; and WHEREAS, it is deemed to be in the best interest of the citizens of the Town of Westlake, Texas to levy a tax as set forth below, on all taxable properties within the Town limits of Westlake in order to provide the necessary funds to provide municipal services to its citizens and to meet all municipal commitments; and WHEREAS, The Town of Westlake will raise more total property taxes than last year's budget by $430,534 or 23.02%, and of that amount, $259,232 is tax revenue to be raised from new property added to the tax roll this year. WHEREAS, the Town of Westlake has passed exemptions to certain applicable taxes which were previously adopted by earlier Resolution and recognized and adopted a tax limitation set out in the Town Municipal Code and such exemptions and limitation are included and adopted as part of this Ordinance; and WHEREAS, the Town Council finds the passage of this Ordinance to be in the best interest for the citizens of Westlake, for the preservation of public health, safety and welfare of the citizens of the Town. Ordinance 893 Page 1 of 3 NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF WESTLAKE, TEXAS: SECTION 1: That all matters stated in the findings hereinabove are found to be true and correct and are incorporated herein by reference as if copied in their entirely. SECTION 2: That the Town Council of the Town of Westlake, Texas shall hereby levy the following taxes on each One Hundred Dollars ($100.00) of taxable valuation on all taxable property within the Town limits of the Town of Westlake, Texas to be assessed and collected by the Tax Assessor/Collector for the tax year 2019 (Fiscal year 2019-2020) for the purposes stipulated below, to-wit: (a) $0.11453 For General Fund Maintenance and Operations (M&O) (b) $0.04565 For Interest and Sinking Fund (debt service) SECTION 3: Exemptions: That the Town Council authorizes the following exemptions and limitations: (a) Homestead exemption - That it is the intent of the Town Council of the Town of Westlake to adopt the highest possible homestead exemption, which would be a homestead exemption in the amount of twenty percent (20%) of the value of the homestead, and in any event, the exemption shall be at least a minimum of Five Thousand dollars ($5,000). For purposes of this section "residential homestead" is defined as a structure (including a mobile home) or a separately secured and occupied portion of a structure (together with land, not to exceed ten (10) acres, and improvements used in the residential occupancy of the structure and the land and improvements have identical ownership) that (1) is owned by one or more individuals, either directly or through a beneficial interest is a qualifying trust; (2) is designed or adapted for a human residence; (3) is used as a residence; and (4) is occupied as his or her principal residence by an owner or, for property owned through a beneficial interest in a qualifying trust, by a trustee of the trust who qualifies for the exemption. (b) Over 65 or Disabled exemption - That an exemption for a resident over 65 or disabled, pursuant to section 11.13(b) of the Texas Tax Code shall be authorized in the amount of$10,000. A resident is eligible for an exemption under this section if the resident is over 65 or disabled, but the resident shall not be entitled to two exemptions under this section, as set out in section 11.13(b) of the Texas Tax Code. (c) The Town of Westlake previously adopted an ad valorem tax limitation in section 86-2 of the Town Code, for elderly and disabled citizens according to Article VIII, Section 1-b of the Texas Constitution and Texas Tax Code § 11.261, which provides "The county, municipality, or junior college district may not increase the total annual amount of ad valorem taxes the county, municipality, or junior college district imposes on the residence homestead of a disabled individual or an individual 65 years of age or older above the amount of the taxes the county, municipality, or junior college district imposed on the residence homestead in the first tax year, other than a tax year preceding the tax year in which the county, municipality, or junior college district established the limitation described by Subsection (a), in which the individual qualified Ordinance 893 Page 2 of 3 that residence homestead for the exemption provided by Section 11.13(c) for a disabled individual or an individual 65 years of age or older." This provision, commonly referred to as a "tax freeze" means that residents who are already eligible for the provisions of that section will not have any increase in their taxes from the time that they became eligible, as citizens of Westlake, for that section. SECTION 4: State Law Required Statements: (A) THIS TAX RATE WILL NOT RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR'S TAX RATE. (B) The tax rate for the upcoming fiscal year will be $0.16018 (M & 0 of $0.11453 and interest and sinking fund of$0.04565 totaling $0.16018). The taxes raised for maintenance and operations will be approximately $91.62 on a$100,000 home with a homestead exemption. SECTION 5: The Town of Westlake will pursue collection of delinquent taxes and adopts the provisions of Section 33.07 of the Texas Tax Code so that hereafter an additional penalty of Twenty (20) percent of the delinquent tax, penalty and interest on delinquent taxes will be imposed on taxes becoming delinquent as provided by the Texas Tax Code and the Town's collection agreement. SECTION 6: If any portion of this Ordinance shall, for any reason, be declared invalid by any court of competent jurisdiction, such invalidity shall not affect the remaining provisions hereof and the Council hereby determines that it would have adopted this Ordinance without the invalid provision. SECTION 7: That this Ordinance shall become effective from and after its date of passage. PASSED AND APPROVED ON THIS 23rd DAY OF SEPTEMBER 2019. ATTEST: Carol K. L g n, ayor Pro Tem Foldu, cliy. Ke ly Ed rds, Town Secretary APPRO ' II AS '• '0 r : i ' ,, ES ./, . `.i�. . AIW • e *-- aranto o l n Attorney i O . r„,„.,. __ TE�P� �,',._ ••. 1 Ordinance 893 Page 3 of 3 Star-Telegram MEDIA Arlington Citizen-Journal I The Keller Citizen I La Estrella Mansfield News-Mirror I Star-Telegram Northeast I Weatherford Star-Telegram star-telegram.com 1808 Throckmorton St.I Ft Worth,Tx.76102.8315 AFFIDAVIT OF PUBLICATION Account p Ad Number Identification PO Amour! Cols Depth 603646 0004393864 TOWN OF WESTLAKEORDINANCE NO. 893 Aj ORDINANCE NO. 893 5' 254.84 1 36.00 Li Attention: Kelly Edwards THE STATE OF TEXAS TOWN OF WESTLAKE County of Tarrant 1500 SOLANA BLVD 7TH FLR BULD 7200 ROANOKE, TX 76262 Before me. a Notary Public in and for said County and State,this day personally appeared VICTORIA TOWN OF WESTLAKE RODELA, Bid and Legal Coordinator ORDINANCE NO. 893 AN ORDINANCE OF THE TOWN for the Star-Telegram,published by COUNCIL OF THE TOWN OF WESTLAKE, TEXAS LEVYING the Star-Telegram, Inc. at Fort Worth, TAXES TO BE ASSESSED ON ALL TAXABLE PROPERTIES in Tarrant County, Texas; and who, WITHIN THE TOWN LIMITS OF THE TOWN OF WESTLAKE FOR after being duly sworn, did depose THE TAX YEAR 2019 (FISCAL and saythat the attached clipping of YEAR 2019-2020); SETTING TOWN OF WESTLAKE pp g OUT EXEMPTIONS AND LIMI- ORDINANCE NO. 893 an advertisement was published in TATION; NO STATE LAW AN ORDINANCE OF THE TOWN STATEMENTS REQUIRED; PRO- COUNCIL OF THE TOWN OF the above named paper on the listed VIDING FOR THE COLLECTION WESTLAKE, TEXAS LEVYING OF DELINQUENT TAXES AND A dates:TAXES TO BE ASSESSED ON COLLECTION PENALTY TO BE ALL TAXABLE PROPERTIES ADDED TO DELINQUENT TAX- WITHIN THE TOWN LIMITS OF SEVERABILITYES PROVIDING FORCLAUSE; A THE TOWN OF WESTLAKE FOR ING FFAVED THE TAX YEAR 2019 (FISCAL DECLARING AN EFFECTIVE YEAR 2019-2020); SETTING DATE. SECTION 5 The Town of OUT EXEMPTIONS AND LIMI Westlake will pursue collection 2 Insertion(s) oh delinquent taxesf and 37 TATION; NO STATE LAW theof provisions of CodeSectionso 33.07 STATEMENTS REQUIRED;PRO- ! Published On: the Texas Tax Code penalty that VIDING FOR THE COLLECTION hereafter an additional of Twenty (20) percent of the OF DELINQUENT TAXES AND A September 25,2019,September delinquent tax, penalty and in- COLLECTION PENALTY TO BE 26 2019 terest on delinquent taxes will ADDED TO DELINQUENT TAX- be imposed on taxes becoming ES; PROVIDING FOR A delinquent as provided by the SEVERABILITY CLAUSE; AND Texas Tax Code and the Town's DECLARING AN EFFECTIVE collection agreement. PASSED DATE. SECTION 5:The Town of AND APPROVED ON THIS 23rd Westlake will pursue collection DAY OF SEPTEMBER 2019. of delinquent taxes and adopts the provisions of Section 33.07 of the Texas Tax Code so that hereafter an additional penalty of Twenty (20) percent of the delinquent tax, penalty and in- terest on delinquent taxes will be imposed on taxes becoming delinquent as provided by the Texas Tax Code and the Town's A collectionagreement. PASSED / ANDDAPPROVED ROVED ON THIS 23rd `/ DAY OF SEPTEMBER 2019. 42/.----/( (Principal Clerk) SUBSCRIBED AND SWORN TO BEFORE ME,THIS 26th day of Septe er in the year of 2O19 V-) - Notary-Public- •1- xpires R LIZi-.RAGAy ID#132031291 May 30,2023 ---- ; , • Extra charge for lost or duplicate affidavits. Legal document please do not destroy!