ORDINANCE NO. 2024-106  AN ORDINANCE OF THE CITY COUNCIL FOR THE CITY OF GRAND SALINE, TEXAS ESTABLISHING AN EXEMPTION FOR AD VALOREM TAX OF ONE HUNDRED PERCENT (100%) OF THE APPRAISED VALUE FOR ALL OR PART OF REAL PROPERTY USED AS A QUALIFIED CHILD CARE FACILITY IN ACCORDANCE WITH TEXAS TAX CODE SECTION 11.36; PROVIDING A SEVERABILITY CLAUSE; PROVIDING A REPEALER CLAUSE; AND PROVIDING WHEREAS, Texas Tax Code Section 11.36 was recently amended to authorize taxing units to establish an ad valorem tax exemption that exempts up to one hundred percent (100%) of the appraised value of all or part of real property that is being used for the operation ofa qualifying WHEREAS, the City desires to implement the aforementioned tax exemption and grant same to NOW, THEREFORE, BE: IT ORDAINED BYTHE CITY COUNCIL FOR THE CITY OF  AN EFFECTIVE DATE.  child care. facility; and  qualifying child care facilities.  GRAND SALINE, TEXAS AS FOLLOWS:  I.  Tax Exemption Established  The City of Grand Saline, by the passage oft this Ordinance, hereby adopts a one hundred percent (100%) tax exemption of ad valorem taxes concerning the appraised value of all or part of real property that is used for the operation of qualifying child care facilities, with said tax exemption  commencing with the 2024 tax year that began on January 1, 2024.  II. Severability  Should any clause, section, phrase or provision of this Ordinance be declared illegal, unconstitutional or unenforceable by any court of competent jurisdiction, any such finding shall  not affect the remaining sections of this Ordinance.  III. Repealer  Any Ordinance, Resolution or other measure of the City of Grand Saline in conflict with the regulations contained within this Ordinance are hereby repealed to the extent of said conflict.    IV. Effective Date  The exemption found herein shall become effective commencing with the 2024 tax year, which  began on January 1,2024.  PASSED AND. APPROVED on this 16TH day of April, 2024.  APPROVED BY: Ply Ridge1 Tardy, Mayor / ATTEST:  IA  A TEXPYN  Baal Ponuar Beverley Pearson, City Secretary