RE 2002-04-23.1 A RESOLUTION OF THE CITY OF COPPELL, TEXAS
RESOLUTION NO. 2002-0423.1
A RESOLUTION OF THE CITY OF COPPELL, TEXAS,
EXEMPTING TRAVEL TRAILERS FROM AD VALOREM TAXATION;
AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the Texas Legislature, in the 77t~ legislative session, adopted certain amendments
to Section 11.142 of the Texas Property Tax Code which give municipalities the authority to exempt
travel trailers from ad valorem taxation~ and
WHEREAS, the voters of the State of Texas approved an amendment to Article 8, Section 1
of the Texas Constitution and~
WHEREAS, the administration of such ad valorem taxation of such property would be
difficult, controversial and potentially discriminatory, the City Council of the City of Coppell, Texas,
finds and determines that it is in the best interest of the public, health, safety and welfare that such
property as defined herein should be exempt from ad valorem taxation;
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF COPPELL, TEXAS:
SECTION 1. That the City Council of the City of Coppell, Texas, hereby finds and
determines that travel trailers, as defined hereinafter, be and are exempt from ad valorem taxation on
property held on January 1, 2002 and every year thereafter as provided herein.
SECTION 2. That as used herein, "travel trailer" means that a house trailer-type vehicle or a
camper trailer, regardless of whether the vehicle is affixed to real property that is: (1) less than 400
square feet in area; and (2) is designed primarily for use as temporary living quarters in connection with
recreational, camping, travel, or seasonal use and not as a permanent dwelling.
SECTION 3. This exemption from ad valorem taxation applies even though the travel trailer
is real or personal property if:
1. The travel trailer is registered in the state in the compliance with Chapter 502 of the
Transportation Code; and
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2. The travel trailer is not held or used for the production of income.
SECTION 5. That this Resolution shall take effect immediately from and after its passage
as the law and charter in such cases provide.
DULY PASSED by the City Council of the City of Coppell, Texas, this the 23rd day of
April, 2002.
CANDY SHEEHAN, MAYO-R
ATTEST:
LIBBY BALL, CITY SECRETARY
ROBERT E. HAGER, CITY ATTORNEY
(REid/cb 04/15/02)
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