There is hereby established the office of tax collector for
the city. The tax collector shall be appointed by the city manager.
The position of tax collector may be combined with other positions
at the discretion of the city council. The tax collector shall provide
for collection of all property taxes due the city, assist the city
council in complying with tax increase notices, issue tax certificates,
prepare delinquent tax rolls, make reports to the city council on
taxes collected and perform such other duties as may be required by
state property tax laws and directives of the city council. The tax
collector shall receive such compensation as may be allowed by the
city council. The tax collector shall give the city a bond in the
amount of ten thousand dollars ($10,000.00). The tax collector shall
be registered and certified as may be required by state law.
(1996 Code, sec. 1.601)
The city hereby provides for participation in the Dallas County
Appraisal District. The said appraisal district shall be authorized
to perform all appraisal and assessment functions required under the
state Property Tax Code. The city shall retain collection functions.
(1996 Code, sec. 1.602)
(a)
Elderly exemption.
Pursuant to article VIII, section 1-b of the Texas Constitution, twenty-five thousand dollars ($25,000.00) of assessed value of the residential homesteads of persons sixty-five years of age or older shall be exempt from city ad valorem taxes when taxes are levied for the year 2003, and for all subsequent levies, upon the owner’s compliance with the following requirements:
(1)
The owner of the residence homestead, or one of the spouses if the
residence homestead is owned by a married couple, shall be sixty-five
(65) years of age or older as of January 1 of each tax year, beginning
with 2003.
(2)
All prior year’s taxes be paid, and all special assessment
payments shall be kept current before exemption hereunder may be granted.
(3)
The owner of the residence homestead shall submit to the Dallas Central
Appraisal District, before May first of each year, an affidavit that
the owner or one of the spouses if the residence homestead is owned
by a married couple, is sixty-five (65) years of age or older. The
initial exemption claim shall be accompanied by adequate proof of
such age. An exemption, once allowed, need not be claimed in subsequent
years. The exemption applies to the property until it changes ownership
or the person’s qualification for the exemption changes.
(b)
Disabled exemption.
There be and is hereby ordained
for the fiscal year beginning on October 1, 2005, and ending on September
30, 2006, and for each fiscal year thereafter until otherwise provided,
a $25,000.00 ad valorem tax exemption for disabled persons on the
assessed value of residential homesteads within the corporate limits
for the city.
(Ordinance 755-03 adopted 6/16/03; Ordinance 794-05 adopted 6/6/05)
(1996 Code, sec. 1.604)
The property taxes levied by the city each year shall become
due on the first day of October of each year for which the levy is
made and shall become delinquent on the following first day of February.
Penalties and interest for delinquent taxes shall incur in accordance
with section 33.01 of the state Property Tax Code.
(1996 Code, sec. 1.604)
In addition to other costs authorized by law, the city is entitled
to recover costs and expenses in a suit to collect delinquent taxes
as provided for in section 33.48 of the state Property Tax Code.
(1996 Code, sec. 1.605)
(a)
The tax collector of this jurisdiction is hereby directed to cause
to be mailed, as expeditiously as possible, notices to all delinquent
taxpayers, where addresses are available, of the additional penalty
to be imposed, as hereinafter set forth, on all taxes delinquent.
(b)
The tax collector is directed to annually mail notices during the
month of May to all current year delinquent taxpayers advising them
of the additional penalty, as hereinafter set forth, to be imposed
as of July 1 on all unpaid current year delinquent taxes.
(c)
An additional penalty of fifteen percent (15%) of the taxes, penalty
and interest shall be incurred; furthermore, taxes becoming delinquent
shall incur this additional penalty July 1 of the year in which they
become delinquent.
(1996 Code, sec. 1.606)
All of that property described in the Texas Constitution, article VIII, section 1-j, shall be fully taxable in the city.
(1996 Code, sec. 1.607)
