R97-21 03-31-97RESOLUTION NO. R97-21
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PEARLAND,
TEXAS, REPEALING CITY OF PEARLAND RESOLUTION NO. R89-41
ADOPTED ON DECEMBER 11, 1989, PERTAINING TO THE TAXING OF
CERTAIN PERSONAL PROPERTY TEMPORARILY IN THE STATE THAT
WOULD OTHERWISE BE EXEMPT FROM AD VALOREM TAXATION.
WHEREAS, Article VIII, Section 1-j of the Texas Constitution provides for the
exemption of personal property temporarily in the State from ad valorem taxation
under certain circumstances unless a home rule municipality takes official action
providing otherwise; and
WHEREAS, on or about December 11, 1989, the City Council of the City of
Pearland, Texas, adopted Resolution No. R89-41 providing for the taxation of personal
property temporarily in the State which would otherwise be exempt pursuant to said
Article VIII, Section 1-j of the Texas Constitution; and
WHEREAS, in order to promote the economic growth and well-being of the City
of Pearland, the City Council finds it to be in the best interests of its citizens and the
general public to reinstate the aforedescribed exemption from taxation; now,
therefore,
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS:
Section 1. That the recitals contained in the preamble of this Resolution are
hereby adopted and confirmed.
Section 2. That City of Pearland, Texas, Resolution No. R89-41, adopted on
December 11, 1 989, pertaining to the taxing of certain personal property temporarily
in the State otherwise exempt from ad valorem taxation, is hereby repealed. This
RESOLUTION NO. R97-21
exemption from taxation pursuant to Article VIII, Section 1 -j of the Texas Constitution,
commonly referred to as the Freeport Exemption, shall apply to each tax year
beginning 1998.
Section 3. All resolutions or parts of resolutions inconsistent or in conflict
herewith, to the extent of such inconsistency or conflict, are hereby repealed.
PASSED, APPROVED and ADOPTED this the ,-~ J~l'day of '~"7~ ,
A.D., 1997.
ATTEST:
TOM REID
MAYOR
APPROVE~. S TO FORM:
CiTY AT.TDR'NEY~-'~
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