Ord. 0385 08-28-78ORDINANCE NO:: 385
AN ORDINANCE OF THE CITY OF PEARLAND, TEXAS, PROVIDING THAT
NOT LESS THAN SEVEN THOUSAND. FIVE HUNDRED DOLLARS OF THE
ASSESSED VALUE OF RESIDENCE HOMESTEADS OF ALL PERSONS SIXTY-
FIVE YEARS OF AGE OR OLDER BE EXEMPTED FROM AD VALOREM TAXES
UNDER CERTAIN CONDITIONS; AND PROVIDING THE EFFECTIVE DATE
HEREOF.
WHEREAS, Article VIII, Section 1-b of the Texas Constitution provides that
from and after January 1, 1973, political subdivisions of the State may exempt
not less than Three Thousand and No/100 ($3,000.00) Dollars of the value of
residence homesteads of all persons sixty-five :(65)-::years of age or older from
ad valorem taxes under certain conditions; and,
WHEREAS, the City Council of the City of Pearland desires to grant the
benefits of an exemption pursuant to said Constitutional Amendment; now, therefore,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS:
Section 1. From and after January 1, 1978, Seven Thousand Five Hundred and
No/100 ($7,500.00) Dollars of the assessed value of residence homesteads of
persons who have attained the age of sixty-five (65) years or older, shall be
exempt from all ad valorem taxation for all City purposes; provided, however,
that where the ad valorem tax has heretofore been pledged for the payment of
any debt, the taxing officers of the City shall have authority to continue to
levy and collect the tax against the homestead property at the same rate as the
tax so pledged until the. debt is discharged, if the cessation of the levy would
impair the obligation of the contract by which the debt was created.
Section 2. In order to secure the benefit of the above exemption, the
owner or owners must file with the City Tax Assessor and Collector, between
January 1st and April 1st of each year, a sworn inventory of such property owned
on January 1st of each year for which the exemption is claimed, and shall
initially furnish proof of age by certified copy of his or her_ birth certificate;
or, if such person does not have a certificate of birth, then by the affidavit
of two persons at least five (5) years older than the exemption claimant with
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6. School record,
7. Insurance policy,
8. Lodge record,
9. Military record,
10.. Passport,
11. Matriage record,
12. Hospital record,
13. Voter's registration record,
14. Church baptismal record,
15. Employment record, and
16. Physician's record.
Section 3. If any provision, section, subsection, sentence, clause or phrase
of this ordinance, or the application of same to any person or set of circumstances
is for any reason held to be unconstitutional, void or invalid (or for any reason
unenforceable), the validity of the remaining portions of this ordinance or their
application to other persons or sets of circumstances shall not be affected
thereby, it being the intent of the City Council of the City of Pearland in
adopting and the Mayor in approving this ordinance that no portion hereof or
provisions or regulations contained herein shall become inoperative or fail by
reason of any unconstitutionality or invalidity of any other portion, provision
or regulation, and to this and all provisions of this ordinance are declared to
be servable.
Section 4. All ordinances or parts of ordinances in conflict with the
provisions of this ordinance are hereby repealed, to the extent only of such
conflict, Ordinance No. 243 heretofore adopted by the City Council of the City of
Pearland affective January 1, 1973, is hereby expressly repealed.
Section 5. This ordinance shall be in full force and effect from and after
its passage and approval upon second and final reading.
PASSED AND APPROVED on FIRST READING this // day of
A. D., 1978.
Mayor
ATTEST:
ity Secretary