Draft
An Ordinance to Repeal Personal Property Tax Collection
WHEREAS, Ordinance No. [Insert number], passed on [Insert date], established
personal property tax collection in [Insert Jurisdiction], and
WHEREAS, the [Insert State] [insert state statute] has given [Insert Jurisdiction] the
option not collect personal property taxes, and
WHEREAS, personal property taxes make it impossible for businesses and citizens to
own their property outright, because personal property taxes are collected in perpetuity,
and
WHEREAS, personal property taxes are a financial hardship for citizens and costly for
business compliance, and
WHEREAS, after discussion, review and further consideration, Council deems it in the
best interest of its citizens to encourage personal property ownership, and
NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF [INSERT JURISDICTION]:
Section 1 – That [Insert Ordinance], establishing Personal Property tax collection, is
hereby dissolved.
Section 2- That this ordinance only serves to repeal personal property tax collection
from this time-forward and does not dissolve delinquent or outstanding personal
property taxes prior to this repeal.
Section 3 – That it is found and determined that all formal actions of this Council
concerning and relating to the passage of this Ordinance were adopted in an open
meeting of this Council, and that all deliberations of this Council and of any of its
committees that resulted in such formal actions were in meetings open to the public, in
compliance with all legal requirements in accordance to [Insert State Statute].