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<br />. <br /> <br />. <br />. <br />\ <br /> <br />RESOLUTION NO. 87- 28 <br /> <br />WHEREAS. the Seventieth Texas Legislature passed S.J.R. NO. 12. a proposed <br />constitutional amendment relating to the exemption from ad valorem taxation of <br />certain tangible personal property. including aircraft. not held or used for the <br />production of income; and <br /> <br />WHEREAS. said constitutional amendment was approved by the voters at the <br />general election of November 3. 1987; and <br /> <br />WHEREAS. S.J.R. NO. 12 granted authority to the legislature by general law <br />to exempt such personal property from ad valorem taxation; and <br /> <br />WHEREAS. the Seventieth Texas Legislature failed to enact a general law as <br />authorized by S.J.R. NO. 12. exempting such personal property from ad valorem <br />taxation; and <br /> <br />WHEREAS. the imposition of ad valorem taxes on private aircraft not used for <br />the production of income. at the City of La Porte Municipal Airport. has <br />discouraged owners of such aircraft from basing their aircraft at such airport; <br />and <br /> <br />WHEREAS. the failure of the Seventieth Texas Legislature to enact enabling <br />legislation under such constitutional amendment gives local governmental units no <br />legal authority to exempt such personal property. including private aircraft. <br />from ad valorem taxation; and <br /> <br />WHEREAS. it is the express policy and desire of the City Council of the City <br />of La Porte that private aircraft based at the City of La Porte Municipal <br />Airport. not used for the production of income. be exempt from ad valorem <br />taxation at the earliest possible date; <br /> <br />NOW. 'lHEREFORE. BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF LA PORTE: <br /> <br />Section 1. The City Council of the City of La Porte urges the Texas <br /> <br />Legislature to enact. at its next regular session. or at its next called session. <br /> <br />if called into special session by the Governor. enabling legislation under the <br /> <br />authority of S.J.R. No. 12. exempting private aircraft not used for the <br /> <br />production of income. from ad valorem taxation. <br /> <br />Section 2. The City Secretary is authorized and instructed to forward <br /> <br />certified copies of this Resolution to the Honorable Ed Watson. State <br /> <br />Representative; the Honorable Chet Brooks. State Senator; and the Honorable Bill <br /> <br />Clements. Governor of the State of Texas. <br /> <br />PAS~ED AND APPROVED this the 7th day of December. 1987. <br /> <br />CITY OF LA PORTE <br /> <br />By: t!:~~7Ar.~ <br />No n L. Malone. Mayor - <br /> <br />AnES~itJ <br /> <br />Che~ Black, City Secretary <br /> <br />APP~ tAJ ~ <br /> <br />Knox W. Askins. City Attorney <br />