HomeMy WebLinkAboutResolution - 052765G - Tax Assessor And Collector To Eliminate Property Tax On Personal Automobiles - 05_27_1965 FOS:bw0 �4. 1
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RESOLUTION
WHEREAS, the ad valorem tax assessed against personal motor vehicles
not used for or in connection with a commercial enterprise has become increas-
ingly expensive for the Tax Department of the City of Lubbock to administer
and collect, and
WHEREAS, this increased cost and expense of administration has been
called to the attention of the City Council, and
WHEREAS, it appears to the City Council that this increased expense
of collection and administration of this ad valorem tax makes it economically
feasible and to the best interests of the citizens of Lubbock that personal motor
vehicles not used for or in connection with a business or commercial enterprise
be eliminated from the tax rolls of the City of Lubbock,
NOW, THEREFORE, BE IT RESOLVED that the Tax Assessor and
Collector be and is hereby authorized and directed to eliminate from the 1965
tax rolls of the City of Lubbock all personal motor vehicles not used for or in
connection with a business or commercial enterprise.
BE IT FURTHER RESOLVED that this action shall not constitute nor be
.�: construed as waiving or excusing the payment of any ad valorem tax heretofore
assessed by the City of Lubbock which is now due and payable on automobiles
for any year prior to 1965.
Passed by the City Council this 27th day of May, 1965.
01
MAR TIDMORE. ,Mayor
ATTEST:
Laven a Lowe, City ecretary^Treasurer
FORM APPROVED:
.- Fred O. Senter, Jr. , it Attorney
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The City Council originally intended to eliminate the personal
property tax on family automobiles; however, since the Constitu-
tion of the State of Texas prohibits the Tax Assessor from omitting
a particular class of property from the tax robs--it was necessary ;
to comply with the law by mailing out tax statements on personal
automobiles. J