Resolution 1559 – Goods & Transit

Jun 20, 2024

GOODS & TRANSIT RESOLUTION 1559

WHEREAS, pursuant to the Texas Constitution and Texas Property Tax Gode

§ 11.253, local taxing units are granted the option to tax goods in transit which would otherwise be exempt pursuant to § 11.253; and

WHEREAS, this governing body has held a public hearing pursuant to Texas Constitution Art. VIII, § 1-n, Subsection (d) on the issue of whether goods in transit, as defined by the reference § 11.253, should be taxed or exempted; and

WHEREAS, City of City determines that it is in the public interest to provide for the ad valorem taxation of goods in transit, as defined by the referenced § 11.253;

NOW, THEREFORE, BE IT RESOLVED BY City of Seymour THAT:

All “Goods in Transit” as defined by Texas Property Tax Code § 11.253 shall be subject to ad valorem taxation by the City of Seymour, pursuant to the City of Seymour annual ad valorem tax assessment, if not otherwise exempt or subject to abatement by law other than § 11.253 and Texas Constitution Art. VIII, § 1-n.

The foregoing resolution was moved and seconded and adopted by a majority vote at a meeting of the Seymour City Council on November 16, 2023.

City of Seymour – Mayor

Attest:

City Secretary, Lauren Bush