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