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<br />ORDINANCE NO. 2007- 3oJ-3 <br /> <br />AN ORDINANCE OF THE CITY OF LA PORTE TO TAX TANGIBLE PERSONAL <br />PROPERTY IN TRANSIT WHICH WOULD OTHERWISE BE EXEMPT PURSUANT TO <br />TEXAS TAX CODE, SECTION 11.2537 EXTENDING THE APPLICATION OF THIS <br />ORDINANCE TO CITY OF LA PORTE INDUSTRIAL DISTRICT AGREEMENTS <br />EFFECTIVE JANUARY I, 2008, AND THEREAFTER 7 DIRECTING THE CITY <br />SECRETARY TO FURNISH A CERTIFIED COPY OF THIS ORDINANCE TO THE <br />HARRIS COUNTY APPRAISAL DISTRICT 7 CONTAINING A SEVERABILITY CLAUSE 7 <br />FINDING COMPLIANCE WITH THE OPEN MEETINGS LAW 7 AND PROVIDING AN <br />EFFECTIVE DATE HEREOF. <br /> <br />WHEREAS, the 80th Texas Legislature in Regular Session has <br />enacted House Bill 621 to take effect on January I, 2008, which <br />added Tex. Tax Code ~11.253 to exempt from taxation certain <br />tangible personal property held temporarily at a location in this <br />state for assembling, storing, manufacturing, processing or <br />fabricating purposes (goods-in-transit) which property has been <br />subject to taxation in the past; and <br /> <br />WHEREAS, Tex. Tax Code 11.253 (j) as amended allows the <br />governing body of a taxing unit, after conducting a public hearing, <br />to provide for the continued taxation of such goods-in-transiti and <br /> <br />WHEREAS, the city Council of the City of La Porte, having <br />conducted a public hearing as required by section 1-n(d), Article <br />VIII, Texas Constitution, is of the opinion that it is in the best <br />interests of the City to continue to tax such goods-in-transiti <br /> <br />NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY <br />OF LA PORTE: <br /> <br />Section 1. That goods-in-transit, as defined in Tex. Tax Code <br /> <br />l1.253(a) (2), as amended by House Bill 621, enacted by the 80th <br /> <br />Texas Legislature in Regular Session, shall remain subject to <br />taxation by the City of La Porte. <br /> <br />Section 2. That goods-in-transit, as defined in Tex. Tax Code <br /> <br />11.253 (a) (2), as amended by House Bill 621, enacted by the 80th <br /> <br />Texas Legislature in Regular Session, shall remain subject to in <br />lieu of taxation under City of La Porte Industrial District <br /> <br />Agreements effective January I, 2008, and thereafter. <br /> <br />Section 3. If any section,sentence, phrase, clause or any <br /> <br /> <br />part of any section, sentence, phrase, or clause, of this ordinance <br /> <br />shall, for any reasons, be held invalid, such invalidity shall not <br /> <br />affect the remaining portions of this ordinance, and it is hereby <br />