HomeMy WebLinkAboutResolution - 2619 - Authorizes Taxation Of Boats - 07/23/1987Resolution #2619
July 23, 1987
Agenda Item #24
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WHEREAS, the City of Lubbock desires to tax boats for the 1987 tax
year pursuant to section 11.14 of the Property Tax Code; NOW THEZUEX)RE:
BE IT RESOLVED BY THE CITY CCUNCM OF THE CITY OF LUBBOCK:
THAT the taxation of boats in the City of Lubbock be authorized for
the 1987 tax year pursuant to Senate Bill 367 by Parker, which amends
section 11.14 of the Property Tax Code.
Passed by the City Council this 23rd day of July , 1987.
B. C. McMINN, MAYOR
ATTEST:
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. Robert Massengale, As tart
City Manager for Financial Services
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d G. Vandiver, First Assistant
City Attorney
LUBBOCK CENTRAL APPRAISAL DISTRICT
MEMORANDUM
TO: ALL TAXING UNITS
FROM: DAVE KIMBROUGH
DATE: JUNE 12, 1987
SUBJECT: S.B. 367 BY PARKER -- BOAT EXEMPTIONS
This bill amends Tax Code section 11.14 to exempt as personal
effects boats that are owned by a family or individual for
recreational activities and that are not income producing.
However, any taxing unit may by resolution or order provide for
the taxation of these boats. If a taxing unit elects to tax
boats, the appraisal district must determine the cost of
appraising the boats and charge this cost to the applicable
taxing units.
This bill was signed by the Governor and became effective on May
20, 1987.
Boats are currently included in the roll totals used for
estimated rate calculations. Due to this circumstance it is the
recommendation of the Lubbock Central Appraisal District that
each taxing unit pass a resolution or order to tax boats for the
1987 tax year. This would make the above mentioned provision for
a separate cost allocation a moot point. Also, by identifying
the particular year affected, it would allow for the issue to
be reconsidered for 1988 and future years.
In order to certify appraisal rolls to each entity by July 24,
1987 we need your. taxing unit's decision returned to this office
by July 15, 1987.
We have included for your convenience a resolution authorizing
the taxation of boats.
THE STATE OF TEXAS §
COUNTY OF LUBBOCK §
CITY OF LUBBOCK §
I, Ranette Boyd, City Secretary for the City of Lubbock,
Texas hereby certify that the attached document is a true and
correct copy of Resolution #2619 as it appears in Volume 46 of
the Minutes record and as remains on file in the Office of the
City Secretary. Resolution was authorized July 23, 1987.
If I were called upon to testify, I would testify as to
my position as City Secretary and that these records
accurately reflect the records on file in this office.
TO CERTIFY WHICH, witness my hand
and seal of the City of Lubbock,
Texas this 28th day of July,
�-* 1987.
(Seal)
Ranette Boyd, City Secretary