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<br />ORDINANCE NO. 1670
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<br />AN ORDINANCE PURSUANT TO ARTICLE VIII, TEXAS CONSTITUTION, SECTION
<br />l-j, ELECTING TO TAX GOODS, WARES, MERCHANDISE, OTHER TANGIBLE
<br />PERSONAL PROPERTY, AND ORES, OTHER THAN OIL, NATURAL GAS, AND OTHER
<br />PETROLEUM PRODUCTS, OTHERWISE EXEMPT, EFFECTIVE FOR TAX YEAR 1990,
<br />AND SUBSEQUENT TAX YEARS, FINDING COMPLIANCE WITH THE OPEN MEETINGS
<br />LAW, AND PROVIDING AN EFFECTIVE DATE HEREOF.
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<br />BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF LA PORTE:
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<br />Section 1. Article VIII, Section 1, of the Texas Constitution
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<br />was amended November 7, 1989, to provide for the taxation of certain
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<br />tangible personal property, unless exempt as required or permitted
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<br />by the Texas Constitution, and by adding Section l-j to said Article
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<br />VIII, Section 1, of the Texas Constitution, permitting a
<br />municipality, including a home rule city, to tax goods, wares,
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<br />merchandise, other tangible personal property, and ores, other than
<br />oil, natural gas, and other petroleum products, by official action
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<br />to tax such exempt property, and providing if official action is
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<br />taken to tax such exempt property before January 1, 1990, such
<br />property is taxable effective for the year 1990.
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<br />Section 2. This ordinance shall constitute the official action
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<br />of the City Council of the City of La Porte, pursuant to Article
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<br />VIII, Section l-j, Texas Constitution, to tax such exempt property
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<br />for the tax year 1990, and subsequent tax years, continuing until
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<br />the action taken by the City Council of the City of La Porte is
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<br />rescinded.
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<br />Section 3. The City Council officially finds, determines,
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<br />recites and declares that a sufficient written notice of the date,
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<br />hour, place and subject of this meeting of the City Council was
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<br />posted at a place convenient to the public at the City Hall of the
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<br />City for the time required by law preceding this meeting, as
<br />required by the Open Meetings Law, Article 6252-17, Texas Revised
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<br />Civil Statutes Annotated, and that this meeting has been open to the
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<br />public as required by law at all times during which this ordinance
<br />and the subject matter thereof has been discussed, considered and
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<br />formally acted upon. The City Council further ratifies, approves
<br />and confirms such written notice and the contents and posting
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<br />thereof.
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