O382
ORDINANCE N0.382
AN ORDINANCE OF THE CITY OF KENNEDALE, TEXAS, PROVIDING FOR
THE TAXATION OF GOODS-IN- TRANSIT EXEMPT UNDER SECTION 11.253
OF THE TAX CODE; PROVIDING A REPEALER CLAUSE; PROVIDING A
SEVERABILITY CLAUSE; AND DECLARING AN EMERGENCY.
WHEREAS, the 80th Texas Legislature in its regular session, enacted House Bill 621 for
the purpose of exempting certain tangible personal property from ad valorem taxation; and
WHEREAS, the governing body of a taxing unit may take official action to tax the
exempt property, said goods-in-transit property being defined as tangible personal property that
(A) is acquired in or imported into this state to be forwarded to another location in this state or
outside this state; (B) is detained at a location in this state in which the owner of the property does
not have a direct or indirect ownership interest for assembling, storing, manufacturing, processing
or fabricating purposes by the person who acquired or imported the property; (C) is transported to
another location in this state or outside this state not later than 175 days after the date the person
acquired the property in or imported the property into this state; and (D) does not include oil,
natural gas, petroleum products, aircraft, dealer's motor vehicle inventory, dealer's vessel and
outboard motor inventory, dealer's heavy equipment inventory or retail manufactured housing
inventory; and
WHEREAS, any official action to tax such otherwise exempt property must be taken
before January 1St of the first tax year in which the governing body proposes to tax the goods-in-
transit; and
WHEREAS, the City Council may at any time change its decision and choose to exempt
said property.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF KENNEDALE, TEXAS:
SECTION 1. That the City of Kennedale, Texas shall tax certain tangible personal
property, as defined in and authorized by Vernon's Texas Codes Annotated, Texas Constitution,
Article VIII, 1 j (1990) and Vernon's Texas Codes Annotated, Texas Property Tax Code, Section
11.253, effective January 1, 2008.
SECTION 2. That all ordinances or portions thereof in conflict with the
provisions of this ordinance, to the extent of such conflict, are hereby repealed. To the extent that
such ordinances or portions thereof are not in conflict herewith, the same shall remain in full force
and effect.
SECTION 3. That should any word, sentence, clause, paragraph or provision of
this ordinance be held to be invalid or unconstitutional the validity of the remaining provisions of
this ordinance shall not be affected and shall remain in full force and effect.
SECTION 4. That the present ordinances of the City of Kennedale are inadequate
to provide for adequate ad valorem taxation which creates an urgency and an emergency for the
preservation of the public health, safety and welfare, and requires that this ordinance shall take
effect immediately upon passage.
DULY PASSED AND APPROVED by the City Council of the City of Kennedale, Texas,
on the 8th day of November, 2007.
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KATHY TU ER, CITY SECRETARY
APPROVED AS TO FORMA LEGAILITY:
WAYNE K. OLSON, CIT TTORNEY