2007-252r documents\crdinancesWnftc p nlamtion.doc
ORDINANCE NO.
AN ORDINANCE OF THE CITY OF DENTON, TEXAS PROVIDING FOR THE AD
VALOREM TAXATION OF TANGIBLE PERSONAL PROPERTY IN TRANSIT OR
"SUPER FREEPORT" GOODS PURSUANT TO SECTION 11.253 OF THE TEXAS TAX
CODE; PROVIDING A SEVERABILITY CLAUSE; PROVIDING A REPEALER CLAUSE;
AUTHORIZING THE CITY MANAGER TO FORWARD SAID ORDINANCE TO THE
DENTON CENTRAL APPRAISAL DISTRICT; AND PROVIDING FOR AN EFFECTIVE
DATE.
WHEREAS, the 801h Texas Legislature enacted House Bill 621 to take effect on January
1, 2008, which added Tex. Tax. Code § 11.253 to exempt from taxation certain tangible personal
property held temporarily at a location in this state for assembling, storing, manufacturing,
processing or fabricating purposes (goods-in-transit) which property has been subject to taxation
in the past; and
WHEREAS, Tex. Tax Code §11.2530) as amended allows the governing body of a
taxing unit, after conducting a public hearing, to provide for the continued taxation of such
goods-in-transit; and
WHEREAS, the City Council of the City of Denton, having conducted a public hearing
as required by Section 1-n(d), Article VIII, Texas Constitution, is of the opinion that it is in the
best interests of the City to continue to tax such goods-in-transit; NOW, THEREFOR
THE COUNCIL OF THE CITY OF DENTON HEREBY ORDAINS:
SECTION 1. The goods-in-transit, as defined by Tex. Tax Code 11.253(a)(2), as
amended by House Bill 621, enacted by the 801h Texas Legislature, shall remain subject to
taxation by the City of Denton, Texas.
SECTION 2. If any section, subsection, paragraph, sentence, clause, phrase, or word in
this ordinance, or application thereof to any person or circumstances is held invalid by any court
of competent jurisdiction, such holding shall not affect the validity of the remaining portions of
this ordinance, and the City Council of the City of Denton, Texas hereby declares it would have
enacted such remaining portions despite any invalidity.
SECTION 3. All provisions of the ordinances of the City of Denton in conflict with the
provision of this ordinance are hereby repealed, and all other provisions of the ordinances of the
City or Denton, not in conflict with the provision of this ordinance, shall remain in full force and
effect.
SECTION 4. This ordinance shall become effective immediately upon its passage and
approval.
PASSED AND APPROVED this the day of L 2007.
PERK . McNEILL, MAYOR
ATTEST:
JENNIFER WALTERS, CITY SECRETARY
BY:
APPROVED AS TO LEGAL FORM:
EDWIN M. SNYDER, CITY ATTORNEY
BY:
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