HomeMy WebLinkAboutResolution - 021253A - COL Tax Collector And Assessor Require Claimants To Provide Proof Of Exemptions - 02_12_1953 v n :r'
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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-
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