(a)
Granted; exception.
From and after January 1, 1979,
four thousand dollars ($4,000.00) of the market value of resident
homesteads, as defined by article VIII, section 1-b(b) of the Texas
Constitution, of persons who have obtained the age of sixty-five (65)
years on or before January first of the year for which the exemption
is claimed shall be exempt from Town ad valorem taxes; provided, however,
that where the ad valorem tax heretofore has been pledged by the Town
for payment of any debt, the taxing assessor of the Town shall have
the authority to continue to levy and collect the tax against said
homestead property at the same rate as the tax was pledged until the
debt is discharged, if the cessation of the levy would impair the
obligation of the contract by which the debt was created.
(b)
Proof of entitlement.
In order to secure the benefit
of the exemption, the owner of said homestead shall, between January
first and April first of each year, file with the Town Assessor- Collector,
on a form furnished by the tax Assessor-Collector, a sworn inventory
of such property owned on January first of each year for which the
exemption is claimed and shall initially furnish proof of age by certified
copy of his or her birth certificate, or if such person does not have
a certificate of birth then by the affidavit of two (2) persons at
least five (5) years older than the exempt claimant with actual knowledge
of the date and place of birth and by the original or certified copy
of any two (2) of the following documents, which must be at least
five (5) years old, to wit:
(1)
Social security record.
(2)
Federal census record.
(3)
State census record.
(4)
Own child’s birth certificate.
(5)
Original birth notice in newspaper.
(6)
School record.
(7)
Insurance policy.
(8)
Lodge record.
(9)
Military record.
(10)
Passport.
(11)
Marriage record.
(12)
Hospital record.
(13)
Voter’s registration record.
(14)
Church baptismal record.
(15)
Employment record.
(16)
Physician’s record.
(1971 Code, secs. 14 1/2-1, 14 1/2-2)
The Town elects in 1990 and subsequent years to tax that tangible
personal property described in article VIII, section 1-j, subsection
(a), Texas Constitution, and section 11.251, Texas Property Tax Code,
which would otherwise be exempt.
(1971 Code, sec. 14 1/2-5)
Goods in transit, as defined in the Texas Tax Code, section
11.253(a)(2), as amended by Senate Bill 1, enacted by the 82nd Texas
Legislature in Special Session, shall remain subject to taxation by
the Town.
(Ordinance 1868 adopted 10/10/11)
