Loading...
HomeMy WebLinkAboutResolution - 021253A - COL Tax Collector And Assessor Require Claimants To Provide Proof Of Exemptions - 02_12_1953 v n :r' U21S ;N � `� R E S G L U T I O N „.a WHEREAS, the matter of tax exemptions has recently been presented to the Commission, has been duly and fully considered, and the Commission finds, according to brief submitted from the City Attorney's Office, that exemption statutes are strictly construed 'against the exemptions and the burden is on the person or institution claiming the exemption to establish facts necessary to bring their property within an exemption provision of the State law; further that the statutes, 'and especially. Article 7150, Revised .Civil Statutes of Texas, list property ;expressly exempt; and the City Commission further finds that the City is bound by such State laws with reference to exemptions and is not entitled to exempt property unless the same should be exempt by the county and state; THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF LUBBOCK- SECTION 1. That the Tax Collector and Assessor for the City of Lubbock, when exemptions are claimed, require the claimant to show that the property claimed to be exempt. has in fact been lawfully exempt by Lubbock County and the State of Texas before such exemption will be allowed by the City. SECTION 2. With reference to any such claimed exemption which might not be allowed because of a use of the property which in fact destroys the exemp tion, that the Tax Collector and Assessor for the City make inquiries as to use of the propertyclaimed to be exempt, and determine whether any use exists which would conflict with the exemption as provided by law. SECTION 3. That the Tax Assessor and .Collector for the City further call any such claimant's attention to the provisions of Article 7150, Revised Civil Statutes, which specially lists exempt property of persons and institutions. SECTION 4. The statement of this policy shall not be construed that an exemption permitted by the County and State is binding upon the City Tax Collec- tor and Assessor where his investigation discloses that a use is being made of the property which in fact destroys the exemption. ;On motion of Commissioner Carpenter , seconded by Commis- sioner Davis , this Resolution was passed this the 12th day of February, 1953 by the following vote of the City Commission: Commissioners voting "YEA": Carpenter and Davis and Mayor Pro-tem Morris. Commissioners voting "NAY": INone ATTEST: urre R Tripp, Mayor--�__-�-' City S cretary-Trea urer- - -- _ -