1967-11-21
CITY OF SOUTHLAKE
Minutes of November 21, 1967
Mayor J.L. Clow called the meeting to order at 7:30 p.m. November 21, 1967. `
The minutes of November 7, 1967 were approved as read. Councilmen present
were J.D. Cate, J.J. Carlile and Slim Hearn.
Under old business to be taken care of was Ordinance No. 147 concerning
ad valorem taxes. Thurman Hearn made the motion that the council adopt Ordinance
147. J.J. Carlile seconded the motion. The vote was unamanious in favor.
A
J.D. Cate made the motion that the city pay the bill of $471.00 to B.L. Nelson
& Associates, Inc. for engineer's time in preparing franchise agreements with `
Lone Star Gas Co. Thurman Hearn seconded the motion. It carried unamaniously. k
The mayor made a suggestion that in the future it would be beneficial to
have reports from the Police and Volantary Fire Departments. Action concerning
proposed Woods Trailer Park was to be taken later, after further study could be
made by the zoning committee.
J.D. Cate made the motion that we accept the application for annexation of
the Raintree Acres. J.J. Carlile seconded the motion and it carried unamaniously.
.
Thurman Hearn made a motion that we adopt the National Electrical and
Plumbing Codes to be a guide for building commissioner, until ordinances could be
written governing specifics. J.J. Carlile seconded the motion. It carried unam-
iously.
Pat Evans summitted a bid of $240 for a turn-key job to complete electrical
work on city municipal building to be finished in two weeks. J.J. Carlile made
the motion that we accept the bid made by Pat and J.D. Cate seconded the motion.
It carried unamaniously.
The mayor suggested that Ben McClure, city attorney, be asked to study
franchise agreement with Lone Star Gas Co. and come a more specific terms of Item
No. 12 of the proposed franchise.
The mayor also requested a list of men who might be interested in the
Reserve Police Force and Auxillary Police Force.
Thurman Hearn made a motion that the meeting adjourn. J.D. Cate seconded
it and all voted unamanious in favor.
Approved by:
M.Por City Secretary
/u7
op
CITY OF SOUTHLAKE
Mid ga of o S ber 21, 197
Mayor J.L. Clow called the meeting to order at 7:30 p.m. Nov. ?1, 1967.
The minutes of Novebmer 7. 1967 were approved as read. Councilmen
r present were J. D. Cate, J. J. Carlile and Slim Hearn.
Under old business to be taken care of was 0rdrmweeNo.-I~z concerning
ad valoram taxes. Thurman Hearn made the motion that the council adopt
prd3ea.147. J. J. Carlile seconded emotion: The vote was
unamanious in favor.
Pop
G
J. D. Cate made the n that the city pay the bill of $471.40 to
B. L. Nelson & ,Assoc a ms, Inc. for engineer's time in preparing franchise
agreements with Lone Star Gas Co. Thurman Hearn seconded the motion.
It carried unamaniously.
The mayor made a suggestion that in the future it would be beneficial
to have reports from theRliae and Volantary Fire Departments.
Action concerninO proposed bloods Trailer Park was to be taken later, ■
after further study could be made by the zoning committee.
J. D. Cate made the moti-on that we accept the application for annexia- ms's
tion of the 11aintree-19-r"e"n-s. J. J. Carlile seconded the motion and
it carried unamaniously, e
Thurman Hearn made a moon that we adopt the National Electrical and
Plumbing Codes to be a guide for buiading ec, issioner,'until ordinances
a could be,written governing specifics. J. J. Carlile seconded the motion.
It carried unamaniously.
Pat Evans summitted a bid of $240 for a turn-key job to complete electrical
work on city municipal building to be finished in two weeks. J. J. Carlile
made the mgt that we accept the bid made by Pat and J. D. Cate seconded
the motion. It carried unamaniously.
The mayor suggested that. Ben McClure, city attorney, be asked to study
franchise agreement with Lone Star Gas Co and <mxe a more specific
terms of Item No. 12.
The mayor sAr+cdesbed A list of men who might be interested in the
Reserve Police Force and Auxillary Police Force. a
Thurman Hearn made a motion that the meeting adjourn. J. D. Cate seconded
it and all voted unamanious in favor.
Approved by:
A/
o' City Secretabyr
y Y
A
Y
ORDINANCE NO. /,V/7
AN ORDINANCE TO PROVIDE FOR THE LEVY AND COLLECTION
OF AD VALOREM. TAXES ON ALL PROPERTY TAXABLE BY LAW
IN THE CITY OF.SOUTHLAKEs TEXAS, CREATING THE OFFICE
OF TAX ASSESSOR AND COLLECTOR AND_PROVIDING -FOR THE
APPOINTMENT OF TAXASSESSOR AND COLLECTOR, AND OF
DEPUTIES AND ASSISTANTS, ANDIRESCRIBING THEIR
DUTIES; PRESCRIBING THE SYSTEM, MODE AND METHOD
OF ASSESSING TAXES AGAINST REAL AND PERSONAL
PROPERTY WITHIN THE CITY OF SOUTHLAKE AND AGAINST
THE OWNERS THEREOF; THE FORM, MANNER AND METHOD OF
MAKING LISTS, RINDITIONSO INVENTORIES AND APPRAISE-
MENTS OF - PROPERTY FOR TAXATION, THE VERIFICATION OF
SUCH RENDITIONS, LISTS AND.INVENTORIES CREATING
A BOARD OF EQUALIZATION PROVIDING FOR THE CITY
COUNCIL TO ACT AS THE EQUALIZATION BOARD AT ITS
DISCRETION, PRESCRIBING ITS DUTIES AND PROVIDING
FOR CONTESTS OF VALUATION BYPROPERTY OWNERS; PRE-
SCRIBING THE FORM OF ASSESSMENT LISTS* NOTICES*
RECORDS AND ROLLS; PRESCRIBINGA SPECIAL LIEN ON
ALL TAXABLE PROPERTY IN THE.CITY OF SOUTHLAKE AS
SECURITY FOR TAXES ; PROVIDING FOR THE COLLECTION
OF TAXES; FIXING DATE WHENDELINQUENT AND PROVIDING
FOR INTEREST$ PENALTY AND COLLECTION AFTER DELIN-
QUENCY; PROVIDING FOR SUMMARY SEIZURE AND SALE OF
PROPERTY FOR TAXES AND COSTS; AVAILING THE CITY OF
ALL STATE LAWS PERTAINING TO THE ASSESSMENT AND
COLLECTION OF TAXES;.PROVIDING PERIOD FOR REDEMP-
TION_OF PROPERTY FROM PURCHASER AT TAXSALES BY ANY
INTERESTED PARTY AND FOR REDEMPTION BY ANY PARTY
AFTER SUCH REDEMPTION PERIOD; VESTING ALL RIGHT,
TITLE AND INTEREST.IN PROPERTY ACQUIRED BY THE CITY
OF SOUTHLAKE IN ANY PARTY.REDEEMING ANY SUCH
PROPERTY; PROVIDING FOR.CERTAIN PROPERTY TOBE
EXEMPT.FROM TAMES, AND PROVIDING A SAVING CLAUSE,
AND AN EFFECTIVE DATE.
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BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF SOUTHLAKE,
TEXAS:
1.
At the first regular meeting of the City Council in October of
each year or as soon thereafter as practicable in each year, the City
Council shall, by ordinance, levy an ad valorem tax for the current
year on all real and personal property in the City of Southlake on
the first day of January of such current year and against the owners
thereof, for the purpose of paying the current operating expenses of
the City, the construction or purchase of public buildings, water
works, sewefs and other permanent improvements, within the limits of
such city, and for the construction and improvement of the roads,
bridges and streets within the limits of said City, and for interests
and sinking fund on new and outstanding indebtedness and may levy any
special tax authorized by law for any lawful purpose at any time, said
levy shall not exceed one and one-half percent (1h) on the one Hundred
Dolllars ($100.00) valuation of taxable property situated within the
City of Southlake, Texas.
2.
The annual levy made by the City Council shall constitute a
special lien on all property taxable by law, real and personal, in the
City of Southlake on the first day of January of each current year,
beginning with the year of 1968, and all such property shall stand
charged with a lien in favor of the City, superior to all other liens,
except Federal and State taxes to secure the payment of such taxes,
together with a penalty of five percentum (5%) of such tax, and
interest at the rate of six per centum (6%) per annum from date of
delinquency. Provided that a homestead shall be liable only for the
taxes, penalties, interest and costs assessed against it.
3.
The office of Tax Assessor and Collector of the City of Southlake
is hereby created. The Tax Assessor and Collector shall possess such
qualifications as is required by the City Council and shall have such
deputies as may be provided by the City Council. The Tax Assessor and
Collector shall be appointed by the Mayor with the advise and consent
of the Council, and shall hold such office for such term as the Mayor
who made such appointment.
4.
The Tax Assessor and Collector shall assess or cause to be
assessed all property subject to taxation in the City of Southlake in
the manner and time prescribed in this ordinance. He shall cause pro-
perty owners to list and render their property for taxation, and for
t
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verification of such lists and renditions he and his deputies are
empowered to administer oaths and affirmations. If any owner or
owners fail or refuse to furnish such lists and renditions, he shall
render all taxable property not rendered to him, and the property
and the owner of it shall be bound to the same extent as is listed
and rendered by such owner. The tax lien shall exist against all
such property however assessed. The Tax Assessor and Collector shall
give a bond with good and sufficient sureties in such amount and form
as the City Council may prescribe, which bond shall be approved by the
City Council. The Council may require a new bond whenever they deem
the existing bond insufficient; and when such bond in required, he
shall perform no official act until said bond shall be given and
approved.
5.
The owners and agents of the owners of all property taxable by law
in the City of Southlake shall list and render the same to the Tax
Assessor and Collector prior to the first day of April of the current
tax year and failure so to list and render the same shall constitute
delegation of such owner to the Tax Assessor and Collector the authority
to list, render and value same for taxation.
6.
All real estate listed and rendered by the owners or agents of the
owners with the Tax Assessor and Collector and all such not so listed
and rendered., shall be listed and rendered by the Tax Assessor and
Collector for taxation on a form furnished for such purpose by the City
of Southlake.
7.
All real estate not listed and rendered by the owner or agent of
the owner to the Tax Assessor and Collector for taxation and listed,
rendered, valued and assessed for taxation by the Tax Assessor and
Collector shall be valid and binding to the same extent as if the same
were listed and rendered by the owners of it.
8.
All personal property consisting of stock of good, wares and mer-
chandise on hand and exposed to daily sale may be assessed as merchandise
and it shall be sufficient to descitbe other personal property in
general terms such as money, notes, bonds,, credits, merchandise,
fixtures, tools, machinery, equipment; automobiles, household and
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kitchen furniture and fixtures, beds, dressers, pictures, trunks,
silver ware, jewelry, rugs, stoves, heaters, refrigerators, tables,
pianos, radios, or 6tyher appropriate general description, and no more
particular description shall be required to fix tax lien and the per-
sonal liability of the owner for the taxes and to authorize foreclosure
of the lien of the City for taxes.
9.
All personal property listed with the Tax Assessor and Collector
shall be listed and rendered for taxation on a form furnished for such
purpose by the City of Southlake.
10.
All personal property subject to taxation by the City of Southlake
not listed, shall be rendered, valued and assessed by the Tax Assessor
and Collector on forms furnished for such purpose by the city of
Southlake.
11.
A Board of Equalization is hereby created consisting of three
members to be appointed by the City Council not later than the first day
of May of each year, and whose qualifications, duties, powers, terms of
office and compensation shall be as provided in Articles 1049 to 1066B
inclusive, of the Revised Civil Statutes of Texas, and shall hold its
sessions in the office of the Tax Assessor and Collector in office
space provided for such purpose, or such other place as the City council
may designate. The members of said Board shall be sworn to faithfully
and impartially discharge all duties incumbent upon it as such Board=
that the City Council may within its discretion, by ordinance duly
enacted, act as the Board of Equalization in lieu of the election of
the Board as herein provided.
12.
On or before the first day of June of each year, or as soon
thereafter as practicalble, the Tax Assessor and Collector shall submit
all assessment lists, both rendered and unrendered, with all renditions
to the Board of Equalization, which shall meet at the place as herein-
above designated within ten (10) days after receipt of said lists, and
shall examine such lists, and all assessments, where no change as therein
provided has been made and found by the Board to be correct, shall stand
as approved by the Board. As to all assessments which the Board may
decide are incorrect and should be increased or decreased or changed by
the Tax Assessor and Collector, or the Board of Equalization, the
Assessor and Collector shall notify the tax payer affected of such
change in his property valuation, either increase or decrease from the
value as rendered, and on unrendered property of any increase or de-
crease from the valuation as assessed for the next preceding year, by
giving written notice to the owner of such property, or the agent by
whom same was rendered= in cases where such property was rendered for
taxation, such change, increase or decrease so made, by mailing notice
to such person or his agent at the post office address of such person
or his agent as shown in the rendition or as found by said Tax Assessor
and Collector, forms of such notice to be provided by the Tax Assessor
and Collector for such purpose, setting a day and time certain when the
Board of Equalization will hear any complaint or any evidence that may
be offered by the tax payer on his behalf. In cases where the property
being assessed was unrendered and the assessed value has either in-
creased or decreased over or under the value as assessed in the next
preceding year, notice of change as above provided for in cases where
property was rendered for taxation, increase or decrease, shall be
given to the last known owner thereof, by mailing such notice to the
said owner at the last known address of said owner or the address as
shown on the tax rolls of the City, setting a date and time certain
when the Board of Equalization will hear any complaint or evidence
that may be offered by the said owner on his behalf.
After all hearings have been held and the Board of Equalization
has completed its action on the wndition sheets, the Board shall make
its final report to the Mayor and the City Council, duly certified,
as provided by law, and the valuations set out therein shall stand
approved as fixed in the said assessment rolls unless the action of the
Tax Assessor and Collector and the Board of Equalization is appealed
from, to the City Council as to its findings.
13.
When the Board of Equalization returns the assessment lists and
rendition sheets to the City Council, and the same is approved by said
Governing Body& the Tax Assessor and Collector shall proceed to assess
and calculate the tax separately on real estate and personal property
on forms for each such kind of property, showing the tax thereon, to
be provided by the Tax Assessor and Collector for such purpose. when
appeals have been taken as herein provided, the tax shall be calculated
and entered by the Tax Assessor and Collector on the valuation determined
in such appeal. All of such forms shall be placed in metal filing cab-
inets in the office of the Tax Assessor and Collector appropriately
indexed so that the record data concerning each such piece or parcel of
property may be easily accessible,, and submitted to the City Council
for examination and approval. No assessment against property shall be
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invalid because not assessed against the owner of such property. If
such records is found by the City Council to be correct and in accord
with the ordinances of the City of Souhhlake and the laws of the State
of Texas regulating the levy and assessment of taxes, the City Council
shall so find and enter its order in its minuted approving the same; if
found incorrect and not in accord with such ordinances and laws, the
same shall be returned to the Tax Assessor and Collector for corrections
and when corrected shall be approved by its order made and entered in
its minutes.
14.
All city taxes levied and assessed may be paid at any time after
completion of rolls but shall be paid before the fist day of April of
the year succeeding such levy and assessment, and if not then paid shall
thereupon become delinquent, and shall bear interest from such first day
of April at the rate of six per centum (6%) per annum until paid, and
five per centum (5%) on the amount of such taxes shall then be added
thereto as penalty for failure to pay such taxes before delinquency.
15.
The Tax Assessor and Collector shall collect all taxes due the
City including all general, specials occupation, license and other
taxes; shall issue separate receipts therefor in writing and he shall
at the end of every week pay to the Treasurer all money by him collected,
taking duplicate receipts for all such payments, one of which shall be
delivered to the City Secretary and the ether shall be retained by him,
and shall report to the City Council at the first meeting in every month
all money so collected and paid, and perform all such other duties in
such manner as the council may prescribe; providing that a sum not ex-
ceeding $500.00 be kept on hand by the Assessor and Collector.
16.
When the Tax appearing on any of the forms set out in Section 14
of this ordinance has been paid, such payment shall be noted on the
individual tax record of said owner and property.
17.
At any time after any tax has become delinquents the Tax Assessor
and Collector may, and whenever directe d by the City Council or the
Mayor to do so, he shall compile a delinquent tax certificate with respect
to any piece or parcel of property, the correctness of which shall be
certified officially by him and which khall show the description of the
property; the years for which the tax was levied and assessed; in whose
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name the same was assessed, or if unknown, say unknown; and the amount
of the tax and penalty for each year, and when so compiled and certi-
fied as being correct, such compilation and certificate shall constitute
a sufficient delinquent tax record of the property covered by it, for
all purposes, to which interest accruing to date of payment shall be
added.
18.
The Tax Assessor and Collector shall certify to the City Council,
at the earliest possible time„ all erroneous assessments which may be
discovered in the records of his office, whether such error consists
of an erroneous description or valuation of property, erroneaous
assessment, calculation of tax or other error, both current and past,
Upon receipt of such certificate the City Council may bonsider the
matters themin presented and correct such errors eithtr before or
after delinquency, by a resolution entered in its minutes, but no
action which changes the description of or increase the tax on pro-
perty, shall be taken without first mailing accopy of such certificate
to the last address of the property owner or his agent as shown by
the tax records, which shall be accompanied by a notice in writing
that on a day certain and more than ten days after mailing such notice
the City Council will take action thereon. The action of the City
Council shall be certified to the Tax Assessor and Collector who shall
correct the records of his office in accord therewith.
19.
If the Tax Assessor and Collector shall find that any taxable
property has not been rendered for taxes or has been omitted form the
tax lists, in whole or in part, of has not been assessed for taxes for
the current year or previous years, such officer shall list and value
the same for taxation as in case of other unrendered property, and
calculate the taxes thereon for each year. If the owner of any such
property has furnished a post office address-to which notices may be
mailed, such notice of such assessment shall be mailed to such owner
at such address.
20.
The Assessor and Collector, after the completion of the assessment
roll, shall proceed to collect the taxes therein mentioned within the
time as herein provided, and give such notice as may be prescribed by
the city Council, and shall call once upon every person taxed, or on the
agent or attorney of such personal or real property, if the person is to
be found, and if not, then a written demand, specifying the amount of
taxes due, left at the residence of some adult member of the family,
shall be sufficient demand. If any person thus owing taxes has no
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residence, office or place of business# and no agent in the City known
to the Assessor and Collector, then said demand shall not be necessary,
and the ordinary published notice required by ordinance shall be
sufficient.
21.
If any owner of taxable property in the City of Southlake shall
fail or refuse to pay the taxes levied and assessed against him and/or
any of his property by the first day of April next succeeding the year
for which such taxes were levied and assessed, the Tax Assessor and
and Collector shall, by virtue of his tax record and delinquent tax
certificate, seize, levy upon and sell a sufficient portion of all
lands and other property for the taxes due thereon, and in like
manner shall hereafter seize and sell all lands and other property
upon which taxes have not been paid; provided that all sales of real
estate made for the collection of delinquent taxes due thereon shall
be made only after the foreclosure of tax lien securing same has been
had in a Court of competent jurisdiction in accordance with existing
laws governing the foreclosure of tax liens in delinquent tax suits.
22.
The former owner or other interested party may redeem any real
estate sold for taxes either at summary sale under this ordinance, or
other procedure, at any time,%ithin two (2) gears on the following basis:
Within the first year of the redemption period upon the
payment in cash of the amount of the purchase price for
the land, including the tax deed recording fee and all
taxes, penalties, interest and costs thereafter paid
thereon plus twenty-five per cent (25%) of the aggregate
total.
Within the last year of the redemption period upon the
payment of the amount of the purchase price for the land,
including the tax deed recording fee and all taxes, penal-
ties, interest and costs thereafter paid thereon plus
fifty per cent (50%) of the aggregate total.
Provided, that, subject to the owner's right to redeem
as aforesaid, any lien holder or party interest may
within the time above specified redeem said property
under the same provisions.
This ordinance aiglies o ayd go erns the amount necessa to be
paid for redemption om al sa es o real estate made regardless of
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the method used in making such sales.
23.
All real estate purchased by the City of Southlake for taxes may
be redeemed by the former owner or other interested party within the
time and upon the payment of the purchase price, in cash to the City of
Southlake, together with the fee for recording the deed to the City,
plus taxes, penalties, interest which may accrue to the City after its
purchase, which tax shall be annually assessed,against such property
after its purchase price and subsequent taxes, penalty and interest
if redeemed during the first year after the deed to the City is filed
fidr record and fifty per cent (50%) of such aggregate amount plus
subsequent taxes, penalty and interest if redeemed during the second
year of such two year redemption period.
24.
If any real estate purchased by the City of Southlake at tax sale
be not redeemed within two 12) years after its deed is filed for record
with the County Clerk of Tarrant County, Texas, by those entitled to
redeem it within such two-(2) years, the City Council may within its
discretion sell said property at whatever price obtainable, but at a
price not less than the amount for which the City purchased such real
property together with the taxes, penalties and interest thereon
accruing subsequent to the purchase thereof by the City of Southlake,
plus fifty per cent 150%) of the aggregate of such sums of money, The
privilege of redemption given by this section after the said two (2)
years is a mere gratuity and does not postpone the vesting of full title
in the City of Southlake beyond such original two 12) year period and
no right to redeem is given after the expiration of two 12) years from
the date its deed is filed for record, except at the option of the City
' Council of the City of Southlake.
25.
when any real estate is redeemed after its sale for taxess in the
manner and within the time fixed in this ordinance-, the redemption re-
ceipts issued to the part redeeming the same shall be effective to
divest the title out of the purchaser at tax sale, including the City
of Southlakep and vest such title in the party who may redeem the same
to the same extent that such title was vested in purchaser at the tax
sale. If the purchaser at a tax sale does not reside in the City of
Southlake or cannot be conveniently found, any party entitled to redeem
any real estate may deposit with the Tax Assessor and Collector the
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requisite sum of money to redeem such property, upon the deposit of
which the title and rights of the purchaser shall cone to an end, and
the money so deposited shall be subject to the order of such purchaser.
26.
All real and personal property subject to taxation in the City of
Southlake shall be liable for all City taxes, all of which shall be a
first lien upon all such property, and the Tax Assessor and collector
shall levy on any real or personal property to be found in the City of
Southlake and sell the same to satisfy all delinquent taxes owing
to the City of Southlake, on such property as is herein provided.
27.
In making sales of personal property for taxes, the Tax Assessor
and collector shall give notice of the time and place of sale, together
with a brief description of the property levied on and to be sold, for
at least tee (10) days previous to the day of sale, by advertisements
in writing, one of which to be posted at the City Hall Office of South-
lake, Texass and two '(2) at other public places in the City of Southlake;
such sale shall take place at the City Hall door of Southlake, Texas, by
public auction.
28.
If the personal property levied upon proves insufficient to satisfy
the taxes, interest, penalties and costs accrued thereon, the Tax
Assessor and Collector shall levy upon and sell to much other taxable
property belonging to the delinquent as will be sufficient to satisfy
such taxes; interests penalties and costs in the same manner as an
original levy and date, and in all cases of sales for taxess if there
be an excess remaining in the hands of the Tax Assessor and Collector
after satisfying all taxes# interests penalties and costs the same
shall be paid over to the original owner of the property, or deposited
with the Treasurer of the City of Southlake, subject to the order of
such owner.
29.
It shall not be necessary for the Tax Assessor and Collector to go
upon the ground or within the improvements in soaking a levy on real
estate of the improvements thereons or to take possession of any motor
vehicle; notices of sale as herein provided shall conditute a sufficient
levy on all such property.
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30.
Levies upon shares of stock in a corporation of joint stock company
shall be made by leaving a copy of the notice of sale with any officer
of such company; levies upon an undivided interest in property of a
partnership shall be made by leaving a copy of the notice of sale with
any one of the partners in the partnership.
31.
The following property situated within the City of Southlake shall
be exempt from taxation, to-wit:
Public property used for public purposes, actual places of
religious worship, also any, property owned by a church or by
a strictly religious society for the exclusive use as a
dwelling place for the Ministry of said church or religious
society, and which yields no revenue whatever to such church,
or religious society; provided that such exemption shall not
extend to more property than is reasonably necessary for a
dwelling place, and in no event, more than one acre of land;
places of burial not held for private or corporate profit;
public school houses; all buildings used exclusively and
owned by persons or associations of persons, for school pur-
poses and the necessary furniture of all schools and property
used exclusively and reasonably necessary in conducting any
association engaged in promoting the religious, educational#
and physical development of boys, girls, young men, or young
women, operating under a State of Nitional organization of like
character; also the endowment funds of such institutions of
learning and religion not used with a view to profit; and when
the same are invested in bonds or mortgages, or in land or pre-
perty which has been and shall be hereafter bought by such in-
stitutions under foreclosure sales made to satisfy or protect
such bonds or mortgages, that such exemption of such land and
property shall continue only for two J2) years after the pur-
chase of the same at such sale of such institution and no
longer„ and institutions of public charity.
Provided, however, that said schools, churches and other orga*iza-
tions or institutions desiring the right of exemption of the properties
hereinabove mentioned, shall first prepare and file with the Tax Assessor
and Collector of the City, a complete itemized statement of all of said
property, and every kind whatsoever, which is claimed to be exempt from
taxation under the provisions of this ordinance, and all property not
so listed shall be assessed and it shall be the duty of the Assessor and
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Collector to make levy on the same, and for the Tax Assessor and
Collector to collect the said taxes.
Said itemized list of exemptions when made by said schools,
churches or other organizations or institutions shall be sworn to by
some officer of said schools, churches, or other organizations or
institutions familiar with the facts and when the same has been filed with
the Assessor and collector same shall be filed in his office, subject to
inspection at any time by any person desiring to see the same.
32.
This ordinance is cumulative of all laws and ordinances pertaining
to the levy and assessment of taxes, creation of tax liens and enforcement
of the payment of taxes by sale by summary seizure and sale and also by
suit and foreclosure. Should any section, article, provision or part of
this ordinance be declared to be unconstitttional and void by a court
of competent jurisdiction, such decision shall lbn no way affect the
validity of any of the remaining parts of this ordinance, unless the part
held unconstitutional or void is inseparable from and indispensable to
the operation of the remaining parts. The City Council declares that it
would have passed those parts of this ordinance which are valid and omitted
any parts which may be unconstitutional if it had known that such parts
were unconstitutional at the time of the passage of this ordinance.
33.
This ordinance shall become effective, and be in full force and
effect from and after the date of its adoption.
ADOPTED this .21 day of~ A. D. 1967.
APPROVED:
d
MAY
ATTEST:
CITY SECRETARY