Editor’s note–Former section 11.401,
pertaining to freeport goods and deriving from Ordinance O2003-04-01
adopted 4/1/03, was removed per the city’s request.
(Ordinance O2009-06-06 adopted 6/2/09)
(a)
The total
amount of ad valorem taxes imposed by the city on the residence homestead
of a person who is disabled or is sixty-five (65) years of age or
older may not be increased while it remains the residence homestead
of that person or that person’s spouse who is disabled or sixty-five
(65) years of age or older, except for any increases that may be allowed
by Section 11.261 Texas Tax Code, as amended from time to time, except
as otherwise provided by law.
(b)
The provisions
of this section shall be administered in conformance with Article
VIII, Section 1-b(h) of the Texas Constitution and Section 11.261
of the Texas Tax Code, as the same may be amended from time to time.
(Ordinance O2009-06-06 adopted 6/2/09)
