Ord 2840 11/20/1973 ORDINANCE NO. `?
ORDINANCE EXEMPTING FROM AD VALOREM
TAXES $3000 OF THE ASSESSED TAXABLE
VALUE OF RESIDENCE HOMESTEADS OF
PERSONS 65 YEARS OF AGE OR OLDER,
EFFECTIVE JANUARY 1, 1975.
BE IT ORDAINED BY THE BOARD OF ALDERMEN OF THE CITY
OF WICHITA FALLS, TEXAS, THAT:
SECTION 1. Upon compliance with all requirements of this
ordinance and all other applicable laws and ordinances, $3000
of the assessed value of residence homesteads of married or
unmarried persons 65 years of age or older shall be exempt
from ad valorem taxes levied by the City.
SECTION 2. Such exemption shall be effective as to such
residence homesteads as may qualify hereunder from and after
January 1, 1975. Eligibility for such exemption shall be
determined each year as of January 1st of such year.
SECTION 3. The person claiming such exemption shall file
with the city tax assessor-collector, between January 1st and
April 1st of the year for which such exemption is claimed,
documentary proof of age satisfactory to the tax assessor-
collector and a sworn claim for such exemption, describing the
property for which exemption is sought, on forms prescribed by
the tax assessor-collector. In the event of good cause shown
to the satisfaction of the tax assessor-collector, late appli-
cations may be accepted, but no later than ten days prior to
the time for submission of assessment rolls to the Board of
Equalization.
SECTION 4. After said application, all necessary proof
and any other necessary information has been filed, the tax
assessor-collector shall determine eligibility for such
exemption, which determination shall be final, and the property
in question shall be placed on the tax rolls in accordance with
such determination. In the event the tax assessor-collector
should deny such application for exemption, notice shall be
given to the applicant within ten days of such determination and
in no event later than the submission of all assessment lists
to the Board of Equalization.
SECTION 5. January 1st of each tax year shall be the
determinative date for eligibility for such exemption, and
qualification therefor shall be determined each year as of
that date. Determination of eligibility for such exemption
shall be for only the year in question, with each subsequent
year requiring determination of eligibility as provided herein.
There shall be no proration of the exemption provided for in
this ordinance for any taxable year either in the event of
qualification or disqualification of either applicable person
or property for such exemption after January 1st of the appli-
cable year.
PASSED AND APPROVED THIS THE d2_tt DAY OF _ij/
1973 .
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M A Y O R
ATTEST:
j
City Clerk
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