The Council shall have the power under the provisions of the
State Laws to levy, assess and collect an annual tax on real and personal
property within the City to the maximum provided by the Constitution
and General Laws of the State of Texas. The Mayor, with approval of
City Council, may appoint a City Tax Assessor-Collector to oversee
the assessment and collection of taxes. The Council may also enter
into an agreement with the governing County to assess and collect
taxes on its behalf.
(Amended 5/1/2021)
The City Council shall not adopt a tax rate for the City of
Katy which exceeds the maximum tax rates provided in the Texas Tax
Code, or amendments thereto. Aggrieved taxpayers who own taxable property
within the City of Katy shall be entitled to relief as provided in
the Texas Tax Code, or amendments thereto.
(Amended 5/6/89; 5/1/2021)
All monies received from City Sales Taxes shall be delegated
to the General Fund of the City without designation as to their usage.
(Amended 5/1/2021)
The Mayor, City Council, or any other official of the City shall
never extend the time for the payment of taxes except as herein provided,
or remit, or discount any tax legally due the City, nor waive the
penalty and interest that may be due thereon to any persons, firms
or corporations owing taxes to the City for such year or years, provided,
however, that this provision shall not prevent the discounting of
any tax suit or the correction of any errors in assessment, or preparation
of tax rolls, or preparation of a tax statement. Such discount or
correction of errors shall first have the approval of the Mayor and
the City Council.
This provision shall not govern those options for exemptions
or reductions granted by the City pursuant to State Law including,
by way of illustration but not of limitation, “over-65”
exemptions.
On all suits for the collection of taxes which have been heretofore
or which may be hereafter levied upon the tax rolls of said City,
a certified statement made therefrom by the Tax Assessor and Collector,
shall be prima facie evidence of the truth of all recitations and
facts shown by said rolls, and shall be held to be sufficient proof,
subject to rebuttal only by pleading and proof by defendant, of the
following facts, viz:
a.
That the
person, partnership, association or corporation therein shown to be
a taxpayer was such, and owned the property therein listed, and that
such property was subject to taxation in said City, and was rendered
by such person, partnership, association or corporation, or by his
or its agent, at the value placed thereon in such rolls.
b.
That the
taxes due upon such property were duly and legally levied for the
purposes shown in such rolls, and that the same are valid and unpaid.
c.
That all
acts and proceedings required by law or by ordinance of said City
in the manner of rendering, appraising, and fixing of values upon
said property and the giving of all notices to such taxpayers have
each and all been performed and complied with at the time and in the
manner and form required and that all things that might be construed
as conditions precedent to the lawful demand upon such taxpayers to
pay the amount of taxes in such rolls shown to be due by him or them
have been performed at the time and in the manner required by law;
provided, that in the event the defendant shall show that his property
was voluntarily rendered by him, and that the valuation of the same
was subsequently changed by the Tax Assessor and Collector without
notice to him or his agent, or shall show that the said rate of taxation
for any purpose was to any extent illegal, judgment shall thereupon
be rendered against him for the proper amount due, based upon the
value of his property rendered by him, and the amount of tax which
is found to be legal.
(Amended 5/1/2021)
