(a)
The Texas Constitution, article VIII, section 1-b, provides that any city may exempt by its own action in [no] less than three thousand dollars ($3,000.00) of the assessed value of residence homesteads of married or unmarried persons sixty-five (65) years of age or older, including those living alone, from all ad valorem taxes thereafter levied by the city.
(b)
From and after the effective date hereof, three thousand dollars
($3,000.00) of the assessed value of residence homesteads of married
or unmarried persons sixty-five (65) years of age or older, including
those living alone, is hereby exempted from all ad valorem taxes hereafter
levied by the city.
(1986 Code, ch. 1, sec. 5:A)
(a)
Definitions.
The terms “elderly,” “disabled,” and “surviving spouse” shall be defined herein in accordance with article VIII, section 1-b, subsection (h) of the Texas Constitution.
(b)
Limitation established.
A person who is disabled or who is sixty-five (65) years of age or older (elderly) shall receive a residence homestead exemption prescribed or authorized by article VIII, section 1-b, subsection (h) of the Texas Constitution. For such persons, the total amount of ad valorem taxes imposed by the city shall 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 and receives a residence homestead exemption on the homestead.
(c)
Limitation extended to surviving spouses.
If a disabled
person or an elderly person dies in a year in which the person received
a residence homestead exemption prescribed by this section or any
other ordinance, the total amount of ad valorem taxes imposed by the
city may not be increased while it remains the residence homestead
of that person’s surviving spouse if the spouse is fifty-five
(55) years of age or older at the time of the person’s death.
(d)
Limitation made irrevocable.
The tax limitation established
by this section may not be repealed and is hereby made irrevocable.
(Ordinance 2005-06-06-014, secs.
1–4, adopted 6/6/05)
(a)
Duties of city attorney.
It is hereby declared to be
the policy of the city to promote, encourage and enforce the payment
and/or collection of all ad valorem taxes hereafter becoming delinquent
in the city, and to that end it is hereby provided that henceforth
the city attorney shall take prompt action, in accordance with the
state Property Tax Code, to enforce the collection of delinquent ad
valorem taxes as soon as practicable after delinquency, and that the
city attorney shall on or before August first of each year mail to
each delinquent name on the delinquent tax rolls of the city appropriate
written notice of the tax delinquency encouraging prompt payment of
such delinquent taxes and reciting that failure to either pay or to
have made satisfactory arrangements to pay the same not later than
thirty (30) days from date of such notice requires the city attorney
to file suit to enforce the collection of such delinquent taxes and
to foreclose the city’s statutory and constitutional tax lien
on the property. Such written notice shall have attached thereto an
itemized statement over the signature of the tax collector reflecting
the amount or amounts of taxes then delinquent in the name of each
delinquent, together with the penalty and interest applicable thereto.
(b)
Duties of tax collector.
It shall be the duty of the
tax collector to assist the city attorney in the enforcement of this
policy by promptly forwarding to the city attorney’s office,
on or before July first of each year, a complete statement of delinquent
taxes, including penalty and interest, for each delinquent taxpayer
whose name is listed on the city’s tax rolls, and to otherwise
comply fully with the provisions of chapter 33 of the Property Tax
Code.
(c)
Prosecution and foreclosure.
It shall be the duty of
the city attorney to file and prosecute to final judgment and foreclosure
sale, legal proceedings against each tax delinquent in the city with
reasonable dispatch after refusal by the delinquent to pay delinquent
taxes charged to him or to make reasonable arrangements to pay same,
as provided above.
(d)
Contract with city attorney.
The city may contract with
its city attorney to compensate him for his duties hereunder, and
the additional legal work entailed, by making an agreement with such
city attorney to pay him as compensation not to exceed twenty percent
(20%) of delinquent taxes, penalties and interest collected in conformity
with the provisions of section 6.30 of the Property Tax Code; and,
further, should the acting city attorney be unable for any reason
to enter into such agreement, or to otherwise implement the provisions
of this subsection, the council shall retain the right, after thirty
(30) days’ written notice to the acting city attorney, to contract
with any competent attorney to represent the city in the enforced
collection of delinquent taxes.
(1986 Code, ch. 1, sec. 5:B)
Goods in transit, as defined Tex. Tax Code 11.253(a)(2), as
amended by House Bill 621, enacted by the 80th Texas Legislature in
Regular Session, shall remain subject to taxation by the city.
(Ordinance 2007-12-17-012 adopted 12/17/07)
(a)
The city hereby rescinds any all prior actions to tax freeport goods in accordance with Texas Constitution article VIII, section 1-j(b).
(b)
The city does hereby exercise its authority under Texas Constitution article VIII, section 1-j(b) and exempts freeport goods from ad valorem taxation.
(c)
The city does hereby make the tax-exempt status of qualified freeport
goods effective as of January 1, 2013.
(Ordinance 2013-04-15-007 adopted 4/15/13)
