OR 89-459 Option to tax property exempted under sec.11.251 AN ORDINANCE OF THE CITY OF COPPELL, TEXAS
ORDINANCE NO. 89459
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF COPPELL, TEXAS,
TO EXERCISE ITS OPTION TO TAX THAT PROPERTY EXEMPTED UNDER SECTION
11,251, TEXAS PROPERTY TAX CODE, AND ARTICLE VIII, SECTION l-j, TEXAS
CONSTITUTION.
WHEREAS, Article VIII, Section l-j, Subsection (a) of the Texas Constitution and
Section 11.251 of the Texas Property Tax Code exempts from taxation certain tangible
personal property referred to as "freeport goods" unless the governing body of the
taxing authority elects to tax said property; and
WHEREAS, the exemption of said "freeport goods" from taxation by the City of
Coppell would result in the loss of needed revenues to the City and an unfair shift of
the tax burden to the homeowner and local businessman; and
WHEREAS, Article VIII, Section l-j, Subsection (b) of the Texas Constitution
authorizes the City Council of the City of Coppell to exercise its option to tax said
"freeport goods."
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF COPPELL, TEXAS:
That the City of Coppell elects to tax that tangible personal property described
in Article VIII, Section l-j, Subsection (a), Texas Constitution, and Section 11,251, Texas
Property Tax Code, which would otherwise be exempt.
DULY PASSED by the City Council of the City of Coppell, Texas, on the 12th
day of December , 1989.
APPROVED:
Mark Wolfe, Mayor
ATTEST:
Dorothy Timmons, City Secretary
I
APPROVED AS TO FORM:
City Attorney
CO89-1127
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