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.