O-2092-9-02ORDINANCE NO. 2092-9-02
' AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF ALLEN, COLLIN
COUNTY, TEXAS, ADOPTING THE TAX RATE AND LEVYING THE AD
VALOREM TAXES FOR THE FISCAL YEAR 2002-2003 TO PROVIDE REVENUE
FOR THE PAYMENT OF CURRENT EXPENDITURES; PROVIDING A
SEVERABILITY CLAUSE; PROVIDING A REPEALING CLAUSE; AND
PROVIDING AN EFFECTIVE DATE.
WHEREAS, following public notice duly posted and published in all things as required by law, a public
hearing was held on August 27, 2002, by and before the City Council of the City of Allen, the subject of
which was the proposed tax rate for the City of Allen for Fiscal Year 2002-2003, submitted by the City
Manager in accordance with provisions of the City Charter and state statutes; and,
WHEREAS, the City Council, upon full consideration of the matter, is of the opinion that the tax rate
hereinafter set forth is proper and should be approved and adopted.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ALLEN,
COLLIN COUNTY, TEXAS, THAT:
SECTION 1. There is hereby levied and shall be assessed for the tax year 2002 on all taxable property,
real, personal and mixed, situated within the corporate limits of the City of Allen, Collin County, Texas, and
not exempt by the Constitution of the State and valid State laws, a tax of $0.56200 on each and every $100
' assessed valuation of taxable property apportioned and distributed as follows:
(a) $0.354384 on each and every $100 valuation of said property is hereby reviewed and
assessed to provide revenue for maintenance and operations of the City government and
current expenses thereof; and,
(b) $0.207616 on each and every $100 valuation of said property is hereby reviewed and
assessed for the purpose of paying interest and bonded indebtedness of the City.
SECTION 2. All ad valorem taxes shall become due and payable on October 1, 2002, and all ad valorem
taxes for the year shall become delinquent if not paid prior to February 1, 2003.
SECTION 3. A delinquent tax shall incur all penalty and interest authorized by law including a penalty of
six percent (6%) on the amount of the tax for the first calendar month it is delinquent, plus one percent (1%)
for each additional month or portion of a month the tax remains unpaid prior to July 1 of the year in which it
becomes delinquent. A tax delinquent on July 1, 2003, incurs a total penalty of twelve percent (12%) of the
amount of delinquent tax without regard to the number of months the tax has been delinquent. A delinquent
tax shall also accrue interest at the rate of one percent (1%) for each month or portion of a month the tax
remains unpaid. Taxes that remain delinquent on July 1, 2003, incur an additional penalty of fifteen percent
(15%) of the amount of taxes, penalty, and interest due; such additional penalty is to defray costs of
collection due to a contract with the City's tax collection attorney pursuant to Section 33.07 of the Texas
Property Tax Code, as amended.
' SECTION 4. The City shall have available all the rights and remedies provided by law for the enforcement
of the collection of taxes levied under this ordinance.
SECTION 5. The tax roll as presented to the City Council, together with any supplements thereto, be and
the same are hereby approved.
SECTION 6. Should any word, sentence, paragraph, subdivision, clause, please or section of this
ordinance, be adjudged or held to be void or unconstitutional, the same shall not affect the validity of the
remaining portions of said ordinance which shall remain in full force and effect.
SECTION 7. All ordinances of the City of Allen, Collm County, Texas, in conflict with the provisions of
this ordinance be, and the same are hereby, repealed; provided, however, that all other provisions of said
ordinances not in conflict with the provisions of this ordinance shall remain in full force and effect.
SECTION 8. This ordinance shall be in full force and effect from and after its adoption.
DULY PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF ALLEN, COLLIN
COUNTY, TEXAS, ON THIS THE 10r a DAY OF SEPTEMBER, 2002.
APPROVED:
��
Stephen Terrell, MAYOR
APPROVED AS TO FORM: ATTEST:
Peter G. Smith, CIT
II
Ordinance No. 2092-9-02, Page 2
CMC/MMCA, CITY SECRETARY
2404
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CENTRAL APPRAISAL DISTRICT OF COLLIN COUNTY
July 23, 2002
Stephen Terrell, Mayor
City of Allen
One Butler Circle
Allen, TX 75013
RE: 2002 Appraisal Rolls
Dear Mayor Terrell:
The 2002 Appraisal Rolls have been completed and approved by the
Appraisal Review Board.
The total certified taxable value for the City of Allen is $4,076,548,994
This total includes new property added for 2002:
New Construction
New Personal Property
Annexation
Total New Property
$ 335,978,943
$ 261,023
$ 0
336,239,966
On the next page we have provided the necessary information that will
enable you to calculate your effective tax rate.
If you should have any questions concerning this information, please
contact us.
Sincerely,
Jimmie C. Honea
Chief Appraiser
JCH1mlr
nue Plano, Texas 75074-5911 ♦ TELEPHONE-METRO972-578-5200 + MCKINNEY 972-562-1404
ADMINISTRATION PAX 972-578-0733 + APPRAISAL FAX
Www.coiiincao.oc8
CENTRAL APPRAISAL DISTRICT OF COLLIN COUNTY
STATE OF TEXAS )(
)( PROPERTY TAX CODE, SECTION 26.01 (a)
COUNTY OF COLLIN)(
CERTIFICATION OF APPRAISAL ROLL FOR: City of Allen
I, Jimmie C. Honea, Chief Appraiser for the Central Appraisal District of
Collin County solemnly swear that the attached is that portion of the
approved appraisal roll of the Central Appraisal District of Collin County
which lists property taxable by City of Allen and constitutes the appraisal
roll for the City of Allen in the amount of $4,076,548,994.
July 23, 2002
Signature of Chief Appraiser
Approval of the appraisal records by the Central Appraisal District of Collin
County Appraisal Review Board occurred on the 18th day of July, 2002.
2404 K Avenue . Plano, Texas 75074-5911 - TELEPHONE -METRO 972-578-5200 + MCKINNEY 972-562-1404
ADMINISTRATION FAx 972-578-0733 ♦ APPRAISAL PAX 972-578-0938 ♦ www.C011incad.org
TAX RATE ASSUMPTIONS
City of Allen
2001 Adjusted History Totals: $
(Supplement #11 - July 2, 2002)
2001 taxable value lost because court appeals of
ARB decisions reduced 2001 appraised value.
A. Original 2001 ARB values: $
B. 2001 values resulting from final court decisions:$
C. 2001 value loss: $
2001 taxable value lost because property first
qualified for an exemption in 2002.
3,452,535,176
545,711
350,000
195,711
A.
Absolute exemptions:
$
2,500,348
B.
Partial exemptions:
$
1,696,650
C.
Value loss:
$
4,196,998
2001 taxable value lost because property first
qualified for agricultural appraisal (1-d or 1-d-1),
recreational/scenic appraisal or public access
airport special appraisal in 2002.
A. 2001 market value: $
B. 2002 productivity or special appraised value: $
C. Value loss: $ 0
Total 2002 taxable value of properties under protest: $ 0
Total 2002 taxable value of properties in territory
annexed since January 1: $ 0
Total 2002 taxable value of new improvements and
new personal property located in new improvements:$ 336,239,966