ORD 814 09/25/2007 ORDINANCE NO. 81 4
AN ORDINANCE DENYING THE EXEMPTION FROM PROPERTY
TAX OF TANGIBLE PERSONAL GOODS LOCATED AT A SITE
WITHIN THE CITY FOR LESS THAN 175 DAYS AS REQUIRED
BY STATE LAW; AND PROVIDING THAT TANGIBLE PERSONAL
PROPERTY IN TRANSIT SHALL BE SUBJECT TO PROPERTY
TAX WITHIN THE CITY LIMITS UNTIL SUCH TIME AS THIS
ORDINANCE IS REPEALED
WHEREAS, the State Legislature during the 80th Legislative Session
passed HB 621 authorizing an exemption for goods in transit located in a
municipality for less than 175 days to be exempt from property tax; and
WHEREAS, the Legislature authorized municipalities to deny this tax
exemption by holding a public hearing and by passage of an ordinance affirming
this denial; and
WHEREAS, the Council has determined that it is not in the best interest of
the citizens of the City of Cibolo to allow for goods in transit to be exempt from
property tax.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE
CITY OF CIBOLO, TEXAS THAT:
The City Council hereby denies the property tax exemption for goods in transit
located within the City for less than 175 days.
This Council action is required by the passage of HB 621 during the 80th
Legislature and applies beginning January 1, 2008..
It is the Council's decision to deny the exemption and such goods in transit shall
remain subject to our city's ad valorem taxes. This determination shall be in
effect for the 2008 tax year and each subsequent tax year until such time that the
City Council takes the affirmative act to repeal this Ordinance and grant the
exemption.
PASSED AND APPROVED: This the 9-5 day of 2007.
CITY OF CIBOLO, TEXAS
BY: Al LI. . % .L
JE I IFER /RTM N, MAYOR
1
ATTEST:
/-e 9S'
PEGGY CIMICS, CITY SECRETARY
APPREDASTOFOR
SUS N C. ROCH CITY ATTORNEY
2
CITY COUNCIL'PUBLIC HEARING
CIBOLO MUNICIPAL BUILDING
200 S.MAIN
September 4,2007
7:00 P.M.
AGENDA
1. Call to Order
2. Roll Call
3. Invocation
4. Pledge of Allegiance
5. Citizens to be Heard
This is the opportunity for visitors and guests to address the City Council on any issue. City Council may not
debate any non-agenda issue, nor may any action be taken on any non-agenda issue at this time however City
-- • Council may present any factual response to items brought up by citizens. (Attorney General Opinion—JC-
0169)(Limit of three minutes each).
6. Public Hearing
A. Condom Public Hearizrmgard ngjhe locatoption to exempt,goods-in transit-as-specified-by,H:B_621; `}
B. Conduct a Public Hearing regarding the FY 2007/2008 Budget.
C. Conduct a Public Hearing regarding the proposed tax rate for FY 2008.
7. Adjournment
This Notice of Meeting is posted pursuant to the Texas Government Code 551.041 - .043 on the front bulletin board
of the Cibolo Municipal Building,200 South Main Street,Cibolo,Texas on Friday,August 31,2007 at 5:30 A.M.
caa
59,7
Peggy Cimics
City Secretary
Pursuant to Section 551.071 of the Texas Government Code,the City of Cibolo reserves the right to consult in closed session
with its attorney and to receive legal advice regarding any item listed on this agenda.
This facility is wheelchair accessible and accessible parking space is available. Request for accommodation or interpretive
services must be made 48 hours prior to the meeting. Please contact the City Secretary at(210)658-9900 or FAX(210) 658-
1687.