HomeMy WebLinkAboutO-1977-1088
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ORDINANCE NO. 10'88
AN ORDINANCE AMENDING CHAPTER 23, "TAXATION", OF THE CODE OF
ORDINANCES OF THE CITY OF LA PORTE, BY EXEMPTING n~LVE THOUSAND,
FIVE HUNDRED DOLLARS ($12,500.00) OF THE ASSESSED VALUE OF RESIDENCE
HOMESTEADS OF PERSONS SIXTY-F!VE (65) YEARS OF AGE OR OLDER FROM
ALL AD VALOREM TAXES LEVIED BY THE CITY OF LA PORTE FROM AND AFTER
JANUARY 1, 1977; AND PROVIDING FOR AN EFFECTIVE DATE HEREOF.
BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF LA PORTE:
Section 1. Chapter 23, ~Taxation", of the Code of Ordinances
of the City of La Porte, Texas, is hereby amended by adding thereto
Section 23-3, which shall read as follows, to-wit:
"TAXATION"
"Sec. 23-3. Exception to payment of Ad Valorem Taxes.
From and after January 1, 1977, Twelve Thousand, Five
Hundred Dollars ($12,500.00) of the assessed value of residence
homesteads of persons sixty-five (65) years of age or older
shall be exempted from ad valorem taxes levied by the City of
La Porte; provided, however, that any person desiring the
right of exemption shall first complete and file with the
Tax Assessor-Collector of the City of La Porte a sworn
statement stating his name, age, and the legal description
of said residence homestead; and, provided further, that no
residence homestead shall be entitled to more than one
residence homestead tax exemption."
Section 2. This Ordinance shall be effective immediately
upon its passage and approval.
PASSED AND APPROVED, this the 15th day of August, 1977.
CITY OF
By
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ATTEST:
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City C1~
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APPROVED:
City Attorney