R89-41 12-11-89RESOLUTION NO. R89-41
A RESOLUTION TAXING ALL TANGIBLE PERSONAL PROPERTY AS
DEFINED IN ARTICLE VIII, SECTION 1-j OF THE TEXAS
CONSTITUTION, AND SECTION 11.251 OF THE TEXAS TAX
CODE, BEGINNING IN 1990 AND EACH YEAR THEREAFTER
WHEREAS, the seventy-first Texas Legislature in its regular
session enacted a proposed constitutional amendment that was submitted
to the voters and approved on November 7, 1989, for the purpose of
exempting certain tangible personal property from ad valorem taxation;
and,
WHEREAS, the exempt personal property unless otherwise taxed
on a local option basis, is defined in the amendment and includes, but
is not limited to, goods, wares, ores, and merchandise, other than
oil, gas, and other petroleum products, acquired in or imported into
this State for assembling, storing, manufacturing, processing, or
fabricating purposes and transported outside of the State within 175
days; and,
WHEREAS, said constitutional amendment, as adopted by the
voters, requires that official actions by county, common, or
independent school districts, junior college districts, or
municipalities,
certain time
property; and,
including home-rule cities, must be taken within
periods in order to tax this otherwise exempt personal
WHEREAS, any official action to tax such otherwise exempt
property in the future must be taken before April 1, 1990, and must be
taken before January 1, 1990, in order to tax such property for Tax
Year 1990.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF PEARLAND, TEXAS that the City of Pearland shall tax all tangible
personal property as defined in said proposed amendment adding Section
1-j to Article VIII of the Texas Constitution and in Section 11.251,
Texas Tax Code, in Tax Year 1990 and each year thereafter.
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APPROVED by majority vote of the City of Pearland·
meeting on this the // day of ~
Mayor
in public
· 1989.
VOTING FOR
Councilmember Bost
Councilmember Smith
Councilmember Wolff
Councilmember Tetens
Councilmember Miller
VOTING AGAINST
None
ATTEST:
City S~cretary
APPROVED AS TO FORM:
City Attorney
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