R-2669-10-07RESOLUTION NO. 2669-10-07(R)
' A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ALLEN, COLLIN
COUNTY, TEXAS, PROVIDING FOR THE TAXATION OF GOODS -IN -TRANSIT
AS DEFINED BY TAX CODE, SECTION 11.253; AND PROVIDING AN
EFFECTIVE DATE.
WHEREAS, the 80'" Texas Legislature passed House Bill 621, effective January 1, 2008, which added
Section 11.253 to the Tax Code to provide a local option exemption for "Goods -in -Transit"; and,
WHEREAS, previously, such property was automatically subject to local taxation; and,
WHEREAS, the City of Allen may choose to opt out of the local exemption for Goods -in -Transit by holding
a public hearing and adopting a resolution to continue to tax such goods prior to January 1 of the first tax year
in which the City wishes to continue taxing such property; otherwise, such property will be exempt from
taxation; and,
WHERAS, the City desires to continue to tax Goods -in -Transit beginning tax year 2008; and,
WHEREAS, the City Council has conducted a public hearing at which citizens were provided an opportunity
to speak.
NOW, THEREFORE BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF ALLEN,
COLLIN COUNTY, TEXAS, THAT:
' SECTION 1. Beginning tax year 2008 and continuing until further action is taken by the City Council,
"Goods -in -Transit" as defined by Tax Code, Section 11.253 shall be subject to property taxation by the City.
SECTION 2. All Resolutions of the City in conflict with this Resolution are hereby repealed, and all
Resolutions or portions thereof not in conflict with this Resolution shall remain in full force and effect.
SECTION 3. Should any sentence, paragraph, subdivision, clause, phrase, section or word of this
Resolution be adjudged or held unconstitutional, illegal or invalid, the same shall not affect the validity of this
Resolution as a whole, or part or provision thereof other than the part so declared to be unconstitutional,
illegal or invalid.
SECTION 4. The City Manager shall cause a copy of this Resolution to be delivered to the Collin Central
Appraisal District.
SECTION 5. This Resolution shall take effect from after its passage
I
DULY PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF ALLEN, COLLIN
COUNTY, TEXAS, ON THIS THE 9TH DAY OF OCTOBER, 2007.
APPROVED:
Stephen Terrell, MAYOR
ATTEST:
Shelley B. GeotgejRMC, CITY SECRETARY
Resolution No. 2669-10-07(8), Page 2