ORDINANCE NO.932  AN ORDINANCE BY THE CITY OF KIRBY, TEXAS LEVYING AN AD VALOREM TAX OF $.579799 PER ONE HUNDRED DOLLARS ($100.00) OF ASSESSED VALUATION ON ALL TAXABLE PROPERTY WITHIN THE CORPORATELIMITSOFTHE CITYFORTHE USE ANDSUPPORT OF THE. MUNICIPAL GOVERNMENT OF THE CITY,FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2024 AND ENDING SEPTEMBER 30, 2025; PROVIDING FOR AND APPORTIONING THE LEVY FOR SPECIFIC PURPOSES; PROVIDING WHEN TAXES SHALL BECOME DUE AND WHEN THE SAME SHALL BECOME DELINQUENT IF NOT PAID; AND PROVIDING FOR SEVERABILITY AND AN EFFECTIVE  DATE.  WHEREAS, pursuant to the Texas Constitution and Texas Property Tax Code, the City of Kirby (the "City") has the authority to levy and collect ad valorem tax on property; and WHEREAS, the ad valorem tax is based on the appraised value of property; and  WHEREAS, for fiscal year 2023 - 2024 the City Council oft the City of] Kirby, Texas levied an ad valorem tax of $.591244 per one hundred dollars ($100.00) of assessed valuation on all taxable property within the corporate limits ofthe City for the use and support ofthe municipal government WHEREAS, the proposed rate exceeded the lower oft the voter-approval tax rate or the no-new revenue tax rate calculated as provided by Chapter 26 ofthe Tax Code and the City held aj public hearing on the rate on September 26, 2024, as provided for in the notice of such public hearing and all interested persons were given an opportunity to be heard on proposed tax rate; and WHEREAS, the City Council finds that all provisions pertaining to the adoption of an ad valorem WHEREAS, the City Council of the City of Kirby, Texas, has approved the municipal budget for WHEREAS, it is necessary that an ordinance bej passed levying an ad valorem tax on all property, both real and personal, within the corporate limits of the City of Kirby, Texas in accordance with  ofthe City; and  rate have been in all things complied with; and  the fiscal year beginning October 1, 2024, and ending September 30, 2025; and  such budget and the Texas Tax Code.    NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF KIRBY, TEXAS,  THAT:  Section 1: Findings of Fact  The above recitals contained in the preamble are hereby found to be true, and such recitals are incorporated herein for all purposes and are adopted as legislative findings of the City Council of  the City of] Kirby, Texas.  Section 2: Approval of2024 Tax Rate  There be and is hereby levied and there shall be collected fori the use, support and operation ofthe municipal government of the City of Kirby, upon all taxable property, real, personal and mixed, situated within the corporate city limits of the City of Kirby, Texas, subject to taxation and not otherwise exempt by the Constitution or laws oft the State of Texas or Ordinances of the City, an ad valorem tax of$.579799 per each One Hundred Dollars ($100.00) ofa assessed valuation on said  taxable property, and said tax shall be levied and apportioned as follows:  For the current expenses, maintenance and operation of the general government (General Fund), $.499119 per each one hundred dollars ($100.00) of assessed valuation on taxable For the interest and sinking fund (toj pay the interest and principal on all outstanding bonds or other indebtedness of the City, not otherwise provided for) $.080680 per each one  property; and  hundred dollars ($100.00) ofassessed valuation on taxable property.  "THIS TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE AND "THE TAX RATE WILL EFFECTIVELY BE RAISED BY 3.15 PERCENT AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A  OPERATIONS THAN LAST YEAR'S TAX RATE."  $100,000 HOME BY APPROXIMATELY $17.72"  Section 3: Due Date and Collection  Taxes levied under this ordinance shall be due October 1, 2024 and ifnot paid before January 31, 2025 shall immediately become delinquent. The County Tax Assessor/Collector for each County in which taxable property is located, for which this ordinance applies, is hereby authorized to assess, collect and remit to the City the taxes on said property in accordance with the provisions of  this Ordinance and the Constitution and laws oft the State ofTexas.    Section 4: Delinquent Taxes: Interest: Lien  Said delinquent taxes shall become a lien upon the property against which assessed, and the respective County Tax Assessor/Collector is hereby authorized to enforce the collection of such delinquent taxes, according to the Constitution and laws of the State of Texas and ordinances of the City, and shall, and by virtue of the tax rolls, fix and establish a lien by levying upon such property whether real, personal or mixed for the payment of said delinquent taxes, penalty and interest. All delinquent taxes shall bear interest from the date ofd delinquency at the rate prescribed by law. The penalty and interest collected from such delinquent taxes shall be deposited in the  General Fund oft the City of] Kirby.  Section 5: Records  The City Administrator of said City shall keep accurate and complete records of all monies remitted to the City by each respective County under this Ordinance, and the purposes for which  the same are expended.  Section 6: Expenditure of] Funds  Monies collected pursuant to this Ordinance shall be expended as set forth in the City of] Kirby's  Annual Budget FY 2024-2025.  Section 7: Severability Clause  Ifa any section, subsection, paragraph, clause, phrase, or provision of this Ordinance shall be adjudged invalid or held unconstitutional, the same shall not affect the validity of this Ordinance as a whole or provision thereof, other than the part SO adjudged to be invalid or unconstitutional.  Section 8: Effective Date  This Ordinance shall take effect and be in full force immediately from and after its passage.  PASSED, APPROVED AND ADOPTED this 26th day of September, 2024, by a record vote of  ayes,. nays and abstentions of the City Council of] Kirby, Texas.  Record Vote: Janeshia Grider Mike Grant  Aye Aye_  Nay_ Nay  Abstain Abstain    Sylvia Apodaca Joe Molina Maria Lozano Englan Sanchez Sally Hitt  Aye Aye Aye_ Aye Aye  Nay Nay_ Nay_ Nay Nay  Abstain Abstain Abstain Abstain Abstain  Janeshia Grider, Mayor  ATTEST:  Xaveria Newton, City Secretary