HomeMy WebLinkAboutOrdinance - 2003-O0099 - Amending Code Granting Property Tax Exemption For Charitable Functions - 08/28/2003First Reading
August 28, 2003
Item No. 63A
ORDINANCE NO. 2003-00099
Second Reading
September 4, 2003
Item No. 19A
AN ORDINANCE AMENDING CHAPTER 26 OF THE CODE OF
ORDINANCES OF THE CITY OF LUBBOCK, TEXAS, BY ADDING SECTION 26-
12, PROVIDING FOR THE EXEMPTION FROM PROPERTY TAXATION
ORGANIZATIONS ENGAGED PRIMARILY IN PERFORMING CHARITABLE
FUNCTIONS; PROVIDING A SAVINGS CLAUSE; AND PROVIDING FOR
PUBLICATION.
WHEREAS, the Legislature of the State of Texas amended Chapter I 1 of the
Texas Tax Code by adopting Section 11.184 which exempts from taxation certain
property owned by organizations engaged primarily in performing charitable functions;
and
WHEREAS, Tax Code Section 11.184(b) provides that, in order to provide such
exemption to qualified charitable organizations, the governing body of a taxing unit must
adopt such exemption; and
WHEREAS, the City Council of the City of Lubbock has found that it is in the
best interest of the citizens of the City of Lubbock to provide for the exemption of certain
property owned by organizations engaged primarily in performing charitable functions as
set forth in Tax Code Section 11.184; NOW THEREFORE:
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF LUBBOCK:
SECTION 1. THAT the Code of Ordinances, City of Lubbock, Texas, is hereby
amended by adding a section, to be numbered 26-12, which said Section reads as follows:
Sec.26-12. Exemption for Organizations Engaged Primarily in
Performing Charitable Functions.
(a) The City of Lubbock adopts the exemption provided by
Tax Code Section 11.194, as same may be amended from time to
time.
(b) The exemption provided for herein may be repealed by the
City Council at any time in the same manner as the original
adoption of the exemption.
SECTION 2. THAT should any paragraph, section, sentence, phrase, clause or
word of this Ordinance be declared unconstitutional or invalid for any reason, the
remainder of this Ordinance shall not be affected thereby.
Chapter 26 Page 1 of 2
SECTION 3. THAT the City Secretary is hereby authorized and directed to
cause publication of the descriptive caption of this Ordinance as an alternative method of
publication by law, and this Ordinance shall become effective ten (10) days after its last
publication.
AND IT IS ORDERED
Passed by the City Council on first reading this 28th day of August , 2003.
Passed by the City Council on second reading this 4th day of September, 2003.
MARC �OUGAL, MAYOR
ATTEST:
4�j6Q,c .< 't,
Re ecca Garza, City Secretary
APPROVED AS TO CONTENT:
�V .�"�.� L�. CU�f✓Lti�
Melissa Trevino, Budget Director
APPROVED AS TO FORM:
Richard K. Casner
First Assistant City Attorney
kciccdocs/Chp26.Amcnd.0rd
August 25, 2003
Chapter 26 Page 2 of 2