O754CITY OF KENNEDALE
ORDINANCE NO. 754
AN ORDINANCE OF THE CITY OF KENNEDALE, TEXAS, LEVYING
MUNICIPAL AD VALOREM TAXES FOR USE AND SUPPORT OF THE
MUNICIPAL GOVERNMENT OF THE CITY OF KENNEDALE, TEXAS,
FOR THE 2023-2024 FISCAL YEAR AT THE RATE OF $0.76190 PER ONE
HUNDRED DOLLARS ($100.00), AND FOR EACH YEAR THEREAFTER
UNTIL OTHERWISE PROVIDED, ON ALL TAXABLE PROPERTY
WITHIN THE CORPORATE LIMITS OF THE CITY OF KENNEDALE;
PROVIDING FOR APPORTIONING EACH LEVY FOR SPECIFIC
PURPOSES; AND PROVIDING WHEN TAXES SHALL BECOME DUE
AND WHEN SAME SHALL BECOME DELINQUENT IF NOT PAID;
APPROVING THE TAX ROLES; PROVIDING A SEVERABILITY
CLAUSE; REPEALING CONFLICTING ORDINANCES; PROVIDING A
SAVINGS CLAUSE; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the City of Kennedale, Texas ("City"), is a home rule city acting under its
charter adopted by the electorate pursuant to Article XI, Section 5 of the Texas Constitution and
Chapter 9 of the Local Government Code; and
WHEREAS, the City Council of the City hereby finds that the tax for the fiscal year
beginning October 1, 2023, and ending September 30, 2024, levied for current expenses of the
City and the general improvements of the City and its property, must be levied to provide the
revenue requirement for the budget for the ensuing year; and
WHEREAS, the City Council has approved by a separate Ordinance adopted on the 19th
day of September, 2023, the budget for the fiscal year beginning October 1, 2023 and ending
September 30, 2024; and
WHEREAS, the City has followed the procedures established by the law, including the
publishing and posting of required notices and the holding of the required meeting to vote on the
tax rate; and
WHEREAS, pursuant to Section 26.05 of the Texas Tax Code, the City Council held a
public hearing concerning the proposed tax rate on September 19, 2023, and all statutory and
constitutional requirements concerning the levying and assessing of ad valorem taxes have been
completed in due and correct time; and
WHEREAS, the City Council has, by record vote, approved separately each of the two
components of the tax rate set forth.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF KENNEDALE, TEXAS, THAT:
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SECTION 1.
All of the above premises are found to be true and correct and are incorporated into the
body of this Ordinanceas if copied in their entirety.
SECTION 2.
The real and personal property tax appraisal rolls, as certified by the Chief Appraiser of the
Tarrant County Appraisal District to the City Council for the 2023-2024 tax year are hereby
accepted.
SECTION 3.
There is hereby levied and there shall be collected for the use and support of the municipal
government of the City, and to provide an Interest and Sinking Fund for the 2023-2024 fiscal year,
upon all property, real, personal, and mixed, within the corporate limits of said City subject to
taxation, an ad valorem tax rate of $0.706190 on each One Hundred Dollars ($100.00) assessed
valuation of property, said tax being so levied and apportioned to the specific purposes herein set
forth:
1. For the purpose of defraying the current maintenance and operation expenses of the City
(General Fund), a tax of $0.509273 on each One Hundred Dollars ($100.00) assessed value
of all taxable property.
2. For the purpose of creating a Debt Service Fund to pay the interest and principle on all
outstanding indebtedness, a tax of $0.196917 on each One Hundred Dollars ($100.00)
assessed value of all taxable property within the City which shall be applied to the payment
of such interest and maturities of all outstanding bonded indebtedness.
THIS TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE
AND OPERATIONS THAN LAST YEAR'S TAX RATE.
THE TAX RATE WILL EFFECTIVELY BE RAISED BY 4.1% PERCENT
AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS
ON A $100,000.00 HOME BY APPROXIMATELY $20.07.
3. TOTAL tax rate: $0.706190.
SECTION 4.
The taxes levied under this Ordinance shall be due October 1, 2023 and, if not paid on or
before January 31, 2024, shall immediately become delinquent. There shall be no discount for
payment of taxes prior to January 31, 2024. Payment of such taxes shall be due in one full
installment except as otherwise required by law. A delinquent tax shall incur all penalty and
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interest authorized by State Law, Section 33.01 of the Texas Tax Code.
SECTION 5.
All taxes shall become a lien upon the property against which assessed, and the City tax
collector is hereby authorized and empowered to enforce the collection of such taxes according to
the Constitution and laws of the State of Texas and ordinances of the City and shall, by virtue of
the tax rolls, fix and establish a lien by levying upon such property, whether real or personal, for
the payment of said taxes penalty and interest. The interest and penalty collected from such
delinquent taxes shall be apportioned to the general fund of the City. All delinquent taxes shall
bear interest from the date of delinquency at the rate as prescribed by State law.
SECTION 6.
Taxes are payable at the offices of the Tarrant County Tax Assessor -Collector. The County
shall have available all rights and remedies provided by law for the enforcement of the collection
of taxes levied under this Ordinance.
SECTION 7.
Pursuant to the authority granted by Section 33.07 of the Texas Tax Code, in the event that
taxes herein levied become delinquent on or after February 1st, but not later than May 31 st of the
year in which they become delinquent, and in the event such delinquent taxes are referred to an
attorney for collection, an additional amount of twenty percent (20%) of the total amount of tax,
penalty and interest then due shall be added as collection costs to be paid by the taxpayer, for all
taxes delinquent on or after July 1, 2023.
SECTION 8.
Pursuant to the authority granted by Section 33.08 of the Texas Tax Code, the City further
provides that all 2023 taxes and taxes for all subsequent years that become delinquent on or after
June 1st of the year in which they become delinquent shall, in order to defray the costs of
collection, incur an additional 20% of the delinquent tax, penalty and interest.
SECTION 9.
This Ordinance shall be cumulative of all provisions of ordinances of the City, except
where the provisions of this Ordinance are in direct conflict with the provisions of such ordinances,
in which event the conflicting provisions of such ordinances are hereby repealed.
SECTION 10.
In the event any section, subsection, paragraph, clause, phrase, or provision of this
Ordinance shall be judged invalid or held unconstitutional, the same shall not affect the validity of
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this Ordinance as a whole or any part thereof, other than the part so decided to be invalid or
unconstitutional.
SECTION 11.
All rights and remedies of the City are expressly saved as to any and all violations of the
provisions of any ordinance affecting the budget, which have secured at the time of the effective
date of this Ordinance; and as to such accrued violations and all pending litigation, both civil and
criminal, whether pending in court or not, under such ordinances, same shall not be affected by
this Ordinance, but may be prosecuted until final disposition by the Courts.
SECTION 12.
The officers of the City are hereby directed to engross and enroll this Ordinance by copying
the caption and the effective date clause in the City Council minutes and by filing this Ordinance
in the ordinance records of the City.
SECTION 13.
The necessity of fixing and levying municipal ad valorem taxes of the City for the next
fiscal year is required by laws of the States of Texas, and requires that this Ordinance shall take
effect immediately from and after its passage, and it is accordingly so ordained.
PASSED, APPROVED, AND ADOPTED this 19th day of September, 2023.
Jan Joplin, Mayor
Vacant, Place 1
Brad Horton, Place 2
Kenneth Michels, Place 3
Bryant Griffith, Place 4
Jeff Nevarez, Place 5
APPROVED:
Jan
ATTEST:
Raeanne Byington,
Nay Abstention
retary
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