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ORDINANCE NO. <br />AN ORDINANCE OF THE CITY OF LA PORTE TO TAX TANGIBLE <br />PERSONAL PROPERTY IN TRANSIT WHICH WOULD OTHERWISE BE <br />EXEMPT PURSUANT TO TEXAS TAX CODE, SECTION 11.253 <br />WHEREAS, the 82 Texas Legislature in Special Session, enacted Senate Bill 1, to take effect on <br />September 1, 2011, which would require a taxing unit to take action, in the required manner, after October <br />1, 2011, to provide for the taxation of goods -in- transit; and <br />WHEREAS, Tex. Tax Code §11.2530 -1) as amended allows the governing body of a taxing unit, <br />after conducting a public hearing, to provide for the continued taxation of such goods -in- transit; and <br />WHEREAS, the City Council (or Commission) of the City of La Porte, having conducted a public <br />hearing as required by Section 1 -n (d), Article VIII, Texas Constitution, and Tex. Tax Code §11.2530 -1) <br />is of the opinion that it is in the best interests of the City to continue to tax such goods -in- transit; <br />NOW THEREFORE, BE IT ENACTED BY THE CITY COUNCIL OF THE CITY OF LA <br />PORTE THAT: The goods -in- transit, as defined Texas Tax Code Section 11.253(a)(2), as amended by <br />Senate Bill 1, enacted by the 82 Texas Legislature in Special Session, shall remain subject to taxation by <br />the City of La Porte, Texas. <br />Dated this 10 day of October, 2011. <br />Mayor Louis R Rigby <br />Attested: <br />City Secretary Patrice Fogarty, TRMC, MMC <br />Approved: <br />Clark Askins, Assistant City Attorney <br />