The Council shall have power to levy, for general purposes, an ad valorem tax on real, personal, and mixed property within the territory of the City of Glenn Heights, not exempt from taxation by the Constitution and laws of the State of Texas, based upon its true value as provided by law to the extent of the constitutional limit permitted by the State of Texas to cities of over 5,000 population.
The Council may levy taxes on all property, privileges and franchises of every kind and description within the city limits or having its situs therein on January first, of each year, and from any other local source, and provide for rendition thereof, the place, time, and manner of payment thereof; with penalties, as the Council may deem best, not in violation
Every person, partnership, association or corporation holding, owning, or controlling property within the limits of the City shall on January 1st of each year be assessed as prescribed by State law.
(Amended by Res. R-27-18 at an election held on November 6, 2018, prop. C)
The City hereby exempts such personal property from taxation as may be provided for by the State Constitution and laws of the State of Texas, and may grant any exemption allowed by the Texas State Property Tax Code.
The taxes herein and hereby authorized to be levied shall become due and payable October 1st of the year assessed, and same shall be payable in cash at the office of the Collector of Taxes or such other officer as the City may, by ordinance, prescribe.
Taxes shall be deemed and become delinquent if not paid prior to February 1st the year following assessment, and such delinquent taxes shall be subject to six (6%) percent penalty.
In addition to the penalty therein prescribed, such delinquent taxes shall bear interest at the rate of one (1%) percent per month for each month of delinquency up to a maximum penalty interest rate of twelve (12%) percent per annum from the original delinquent date. In addition to the penalty interest herein prescribed, such delinquent taxpayer shall be subject to the payment of all costs and expenses incurred in the advertisement of such delinquent property and the collection of such taxes through any method provided by this Charter and/or the laws of the State of Texas. Such penalties and interest shall be an obligation of the taxpayer and shall be secured by the same lien and collected in the same manner as other taxes.
A special lien is hereby created on all real personal, and mixed property, located in the City of Glenn Heights, in favor of the City of Glenn Heights for all taxes, ad valorem, occupational or otherwise. Said lien shall exist from January 1st in each year until the taxes are paid. Such lien shall be prior to all other claims, and no gift, sale, assignment or transfer of any kind, or judicial writ of any kind, can ever defeat such lien, but the Assessor and Collector of Taxes can pursue such property, and whenever found out may, by judicial writ, seize and sell enough thereof to satisfy such taxes.
All persons or corporations owning real, personal, or mixed property on the first day of January of each year shall be liable for all municipal taxes levied thereon for such year.
The City Council or the property owner shall have the right as prescribed by Law to contest the appraised values on all parcels before the Appraisal Review Board.
Except as herein provided, neither the Council or any other official of the City shall extend the time for payment of taxes nor remit, discount or compromise any tax due the City, nor waive the penalty and interest that may be due thereon to any person, firms or corporations owing taxes to the City for such year or years, unless a clerical error or omission by a city employee is made. However, this provision shall not prevent the compromise of any tax suit, or the correction of any errors in assessment or preparation of tax rolls or preparation of a tax statement. Such compromise shall first have the approval of the Council.