2002-238ORDINANCE
AN ORDINANCE OF THE CITY OF DENTON, TEXAS APPROVING AN
EXEMPTION FROM AD VALOREM TAXATION FOR TRAVEL TRAILERS
PURSUANT TO TEXAS TAX CODE SECTION 11.142; PROVIDNG THAT
ADOPTION OF EXEMPTION SHALL BE EFFECTIVE FOR 2002 TAX YEAR;
PROVIDING A SEVERABILITY CLAUSE; PROVIDING FOR PUBLICATION; AND
PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, in 2001, voters approved an amendment to the Texas Constitution
that authorized the Legislature to allow an ad valorem tax exemption of travel trailers
which are used for personal use and not for the production of income; and
WHEREAS, the Texas Legislature by Texas Tax Code Sec. 11.142 provides that
the local governing body other than school districts may exempt travel trailers fi.om
taxation if they were registered in compliance with Chapter 502 of the Transportation
Code and it was not held for the production of income; and
WHEREAS, the City Council of the City of Denton, Texas finds that it is in the
public interest to grant such tax exemption for travel trailers; and; NOW, THEREFORE,
THE CITY COUNCIL OF THE CITY OF DENTON HEREBY ORDAINS:
SECTION 1: That pursuant to Texas Tax Code Sec. 11.142 travel trailers shall
be exempted from municipal ad valorem taxation.
SECTION 2: That the exemption shall be available and effective for the tax year
beginning on January 1, 2002.
SECTION 3. If any section, subsection, paragraph, sentence clause, phrase, word
or provision of this ordinance shall be held invalid or unconstitutional by final judgment
of a court of competent jurisdiction, it shall not affect any other section, subsection,
paragraph, sentence clause, phrase, word or provision of this ordinance, for it is the
definite intent of this City Council that every section, subsection; paragraph, sentence,
clause, phrase, word or provision hereof be given full force and effect for its purpose.
SECTION 4: That this ordinance shall become effective immediately upon its
passage and approval.
PASSED AND APPROVED this th~4ay of ~Z~4--
,2002
EULINE BROCK, MAYOR
ATTEST:
JENNIFER WALTERS, CITY SECRETARY
HERBERT L. PROUTY, CITY ATTORNEY
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