Ord. 0243 12-18-72ORDINANCE NO. 243
AN ORDINANCE OF THE CITY OF PEARLAND PROVIDING
THAT NOT LESS THAN THREE THOUSAND DOLLARS OF THE
ASSESSED VALUE OF RESIDENCE HOMESTEADS OF ALL
PERSONS SIXTY-FIVE YEARS OF AGE OR OLDER BE EX-
EMPTED 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 subdivisic
of the State may exempt not less than Three Thousand & 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 Constitu-
tional Amendment; now, therefore,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND,
TEXAS:
Section 1. From and after January 1, 1973, Three Thousand
and No/100 ($3,000.00) 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 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 initial
furnish proof of age by certified copy of his or her birth certi-
ficate 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 actual knowledge of the date
and place of birth and by the original or certified copy of any
two of the following documents, which must be at least five (5)
years old, to-wit:
1. Social Security record,
2. Federal census record,
3. State census record,
4. Own child.'s birth certificate,
5. Original birth notice in newspaper.
6. School record,
7. Insurance policy,
8. Lodge record,
9. Military record,
10. Passport,
11. Marriage 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 unenforce-
able), 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 r~gulation, and to this and all provisions
of this ordinance are declared to be servable.
'SeCtion 4. All ordinances or parts of ordinances in
~n~liot wi~h ~h~ p~ovi~ion~ o~ %h~ ordinan~ a~ h~r~by
to the extent only of such conflict.
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 upon first reading this 4 day of
December
, 1972.
MAYOR
ATTEST:
City Secretary%
PASSED, APPROVED AND ADOPTED upon second and final read-
ing this /F day of~_c~/~z/, 1972.
MAYOR
ATTEST:
~City Secre~
Effective Date': ,/'~ /