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O-82-1000 - 7/8/1982TEXAS ORDINANCE NO. /000 AN ORDINANCE AMENDING CHAPTER 11, SECTION 4, CODE OF ORDINANCES BY ADDING A SUBSECTION S, PROVIDING FOR THE PARTIAL TAX EXEMPTION OF HISTORIC LANDMARKS. BE IT ORDAINED BY THE COUNCIL OF THE CITY OF ROUND ROCK, I. That Chapter 11, Section 4, Code of Ordinances, City of Round Rock, Texas, is hereby amended by adding a new subsec- tion S, which subsection shall read as follows: S. PARTIAL TAX EXEMPTION FOR HISTORIC LANDMARKS (1) Granting of Exemptions. The City Council shall by ordinance, concurrent with the levy of taxes for each year, approve for partial exemption from ad valorem taxes certain Historic Landmark properties which have been recommended for exemption pursuant to provisions of this article. (2) Partial Exemptions. Properties designated Historic Landmark which are approved for exemption by ordinance pursuant to the provisions of this article shall have an exemption of seventy -five percent (75 %) of the assessed value of the structure and seventy -five percent (75 %) of the assessed value of the land. These exemptions may be applied to both residential and commercial property. (3) Application. For each assessment year for which the owner of property designated Historic Landmark desires such property to be partially tax exempt pursuant to provisions of this article, the owner shall file with the Historic Preserva- tion Commission a sworn application, not later than April 1, setting forth the fact that the requirements of Section 4 of Chapter 11 of the Code of Ordinances of the City of Round Rock stating that the preservation and maintenance of the subject structure was being fully satisfied as of January 1 of the year for which application for exemption is being sought. Application forms are to be available at the office of the City Tax Assessor - Collector. The application shall affirmatively set forth the owner's authorization for members of the Historic Preservation Commission to visit and inspect the historic property as well as examine the books and records as necessary to certify whether or not the property was being preserved and maintained as required by the Historic Landmark Ordinance and to determine what new con- struction or modifications have been completed. (4) Certification. Upon receipt of the sworn applica- tion, the Historic Preservation Commission shall cause an inspection of the historic property to be made and review the books and records as to whether or not the Historic Landmark is being preserved and maintained in accordance with Section 4 Chapter 11 of the City Code as of January 1 of that year and shall certify the facts to the City Tax Assessor - Collector not later than April 30, along with the Commis- sion's recommendation for approval or disapproval of the application for exemption. The Historic Preservation Commission shall note on the application form any new construction or modification which has been accomplished in accordance with the restrictions placed on the structure by the Historic Landmark Ordinance. The following items shall be used in determining whether an Historic Landmark has been maintained in accordance with minimum property, structural and health standards: (a) Any well, cesspool or cistern shall be securely covered or closed; (b) Dead trees and tree limbs that are reasonably capable of causing injury to a person shall be removed; (c) Any structure or portion of a structure which is vacant shall be securely closed so as to prevent unauthorized entry; (d) Paint or other coatings shall be applied at reasonable intervals so as to protect the exterior surfaces of a structure which are subject to decay; (e) The exterior grounds shall be maintained free of excessive rubbish, garbage, junk or refuse; (f) Screens and shutters existing at the time of historic designation or added subsequent thereto shall be maintained in good repair; (g) Broken windows shall be replaced or reglazed; (h) Exterior doors and doorways shall be maintained in good repair and operable condition; (i) Skirting around the structure, if any, shall be maintained in good repair; (j) Porch flooring and supports shall be maintained in a sound condition, capable of bearing an imposed load safely; (k) Railings and handrails of exterior stairs, steps, balconies, porches and other exterior features shall be maintained in a sound condi- tion so as to afford safety; (1) Rotted exterior wood shall be replaced and repainted; (m) Broken or partially missing gutters or down- spouts shall be replaced or repaired; (n) Loose bricks or stones in the exterior of a structure shall be re- established or replaced and all joints weatherproofed by proper maintenance of painting; and (o) Fences and the exteriors of accessory buildings shall be maintained in reasonable repair, including painting if applicable. (5) Tax Assessment of Historic Properties and Determina- tion of the Land Reasonably Necessary for Access and Use Thereof. The Historic Preservation Commission shall determine that portion of land which is reasonably necessary for access to and use of those historic structures for which applica- tions for approval of exemptions are pending, and for - 2 - taxation, all excess land shall be assessed in the same equal and uniform manner as all other taxable properties in the City. The determination of the Historic Preservation Commis- sion shall be final with respect to the amount of land reasonably necessary for access to and use of the historic structure for which tax exemption is sought. The City Tax Assessor - Collector shall, not later than June 1 of each year or as soon thereafter as is practicable and prior to the levy of taxes for the current year, forward the application for tax exemption to the City Council after having indicated thereon the assessed values of the historic structure and land necessary for access to and use thereof and the assessed value of the land determined to be in excess of that necessary for access to and use thereof. (6) Rendition and Assessment of Historic Landmark Properties for Ad Valorem Taxation. The provisions of this article pertaining to partial exemption of historic properties do not change the provisions of any other article of the City Code pertaining to taxation, and the applicant's properties shall be rendered and assessed in the same manner as any other property in the event the City Council elects to disapprove the application for exemption. (7) Additional Tax. Each year during which the historic landmark property is granted a tax exemption pursuant to provisions of this article, the Tax Assessor - Collector shall note on his records the assessments which would have been made had the property not qualified for tax exempt status under this article. In the event the City Council shall rezone the property and it is no longer a Historic Landmark due to failure to comply with the ordinance, the property shall be subject to an additional tax. The additional tax shall be equal to the difference between the taxes paid or payable, under the provisions of this article, and the amount of tax which would have been payable for the preceeding three (3) years had the land not been approved for tax exemption under this article or for a lesser number of years, if any, during which such land has been exempt. The additional taxes provided by this section shall be due and payable at once and if not paid within ninety (90) days thereafter, shall be deemed delinquent and shall be subject to the same penalty and interest as other taxes for each such year. (8) Partial Tax Exemption for Non- Landmark Properties in an Historic District. For any property located in an Historic District but not otherwise meeting the criteria for approval as an Historic Landmark by the City of Round Rock, the City Council shall by ordinance, concurrent with the levy of taxes for each year, approve for partial exemption from ad valorem taxes for a period of three (3) years, the amount by which the property taxes were increased due to the restoration or remodeling of the structure. If any provision, section, sentence, clause or phase of this ordinance, or the application of same to any person or set of circumstances is for any reason held to be unconstitu- tional, void or invalid (or for any reason unenforceable), the validity of the remaining portion of this ordinance or its application to the validity of the remaining portion of this ordinance or its application to other persons or sets of circumstances shall not be affected thereby, it being the intent of the City Council of the City of Round Rock in - 3 - adopting and of the Mayor in approving this ordinance, that no portion hereof or provision or regulation contained herein shall become inoperative or fail by reason of any unconstitu- tionality or invalidity of any portion hereof and all provisions of this ordinance are declared to be severable for that purpose. (Mark through the following alternative that is not appli- cable) Alternative 1. By motion duly made, seconded and passed with an affirma- tive vote of all the Council members present, the requirement for reading this, on two separate days was dispensed with. day of Alternative 2. , 19 p . READ, APPROVED the � j day of ATTEST: READ, PASSED, and ADOPTED on first reading this , 19 TN READ and APPROVED on first reading this the , - day J�J NNE LAND, City Secretary and ADOPTED on second reading this , 19 _ L. , j ayor Ci of Round Rock, Texas - 4 -