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HomeMy WebLinkAboutOrdinance 13054ORDINANCE NO ~3 oS AN ORDINANCE AMENDING ORDINANCE N012666 TO CORRECT A MATHEMATICAL ERROR IN THE PERCENTAGES OF THE 1996 AD VALOREM TAX THAT ARE ALLOCATED TO GENERAL FUND OPERATIONS AND TO DEBT SERVICE, BUT LEAVING THE 1996 TAX RATE UNCHANGED, PROVIDING THAT THE CHIEF ACCOUNTING OFFICER SHALL MAKE AN ADJUSTMENT IN THE AMOUNT OF CURRENT TAXES WHICH IS PAID INTO THE GENERAL DEBT SERVICE FUND TO OFFSET THE EXCESS PAYMENTS WHICH WERE CAUSED BY SUCH ERROR, PROVIDING A SEVERABILITY CLAUSE AND PROVIDING AN EFFECTIVE DATE WHEREAS, the City Council adopted Ordinance No 12666 on September 10, 1996, which levied an annual ad valorem tax of $0 95 for the year 1996 on every one hundred dollar ($10.0) valuation on all property, real, personal and mixed in the City of Fort Worth, Texas, on the first day of January 1996, and WHEREAS, Ordinance No 12666 provided that the ad valorem tax rate for 1996 was divided into a maintenance and operation levy of $0 5777 for general fund operations and a debt levy of $0 3723 for servicing outstanding debt obligations, and WHEREAS, Ordinance No 12666 contained a mathematical error and should be corrected to show that the 1996 tax rate of $0 95 shall be divided into a maintenance and operation levy of $0 6008 for general fund operations and a debt levy of $0 3492 for servicing outstanding debt obligations, and WHEREAS, the action taken herein will not cause the City of Fort Worth to be in violation of Chapter 26 of the Texas Tax Code, NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FORT WORTH, TEXAS ~~ ~` ~\ a, ~ ~. :µ ~ SECTION I That Ordinance No 12666 is hereby amended as follows. 1 The last sentence in Section I is changed to read: "The ad valorem tax rate is divided into a maintenance and operation levy of $0 6008 for general fund operations and a debt levy of $0 3492 for servicing outstanding debt obligations " 2 The last sentence in Section II is changed to read: "The Chief Accounting Officer shall pay each month to the General Debt Service Fund thirty-six and seventy-six one-hundredths percent (36 76°l0) of the current taxes collected." SECTION 11 That to correct the excess payments which were made to the General Debt Service Fund because of the aforesaid mathematical error, the Chief Accounting Officer is hereby authorized to reduce the percentage of current taxes which is paid into the General Debt Service Fund until the amount of the excess payments is eliminated and the total amount of current taxes paid to the General Debt Service Fund becomes equal to thirty-six and seventy-six one- hundredths percent (36 76%) of the current taxes collected. SECTION III That except as hereby amended the provisions of Ordinance No 12666 shall remain unchanged. SECTION IV That should any part, portion, section or part of a section of this ordinance be declared invalid or inoperative or void for any reason by a court of competent jurisdiction, such decision, opinion or judgment shall in no way affect the remaining portions, parts, section or parts of sections of this ordinance, which provisions shall be remain and continue to be in full force and effect 2 SECTION V That this ordinance shall take effect and be in full force and effect from and after the date of its passage as provided by law APPROVED AS TO FORM AND LEGALITY ~~~s+ty ttor y ADOPTED ~ Y ~ 7 EFFECTIVE. 3 City of Fort Wordy Texas Mayor and Council Communication DATE REFERENCE NUMBER LOG NAME PAGE 06/24/97 **G-11920 13LEVY 1 of 1 SUBJECT ADOPTION OF AN AMENDMENT TO CORRECT A MATHEMATICAL ERROR IN THE ORDINANCE SETTING THE TAX LEVY FOR FY1996-97 RECOMMENDATION It is recommended that the City Council adopt the attached ordinance to correct a mathematical error in the ordinance setting the tax levy for FY1996-97 DISCUSSION In the adopted tax levy ordinance, the percentage used to calculate the debt service payment from current property tax is incorrect Correcting the debt levy rate will have no effect on the total tax levy rate Incorrect• las it is in the FY1996-97 Adopted Budget) Operating levy 0 5777 GO debt levv a 0.3723 Total tax levy 0 9500 Correct Operating levy 0 6008 GO debt levy 0.3492 Total tax levy 0 9500 If this correction is not made, it will have a negative impact on the calculation of the 1997-98 effective tax rate because excess funds will be transferred to the Debt Service Fund It will also cause General Fund expenditures for debt service to exceed the adopted appropriation by approximately $2 6 million FISCAL INFORMATION/CERTIFICATION The Director of Fiscal Services certifies that approving the amendment to the tax levy ordinance will have no material effect on City funds CB m Submitted for City Manager's FUND ACCOUNT CENTER AMOUNT CITY SECRETARY Office by: (to) APPROVED Charles Boswell 8511 CITI~ COUNCIL Originating Department Head: JUN 24 1Q97 Charles Boswell 8511 (from) ~J ~il.~~e-~1./ For Additional Information ~, ti Secretary of the Texas of Fozt Worth Cit Contact: , y Bridgette Garrett 8518 >~ Printed on Recyded Paper Adopted E3rdinarrr~ ~~p/~%~~