(a) 
The city may provide, in the manner required by law for official action by the city, that taxes that remain delinquent on July 1 of the year in which they become delinquent incur an additional penalty to defray costs of collection, if the unit that collects taxes for the city has contracted with an attorney pursuant to V.T.C.A., Tax Code section 6.30. The amount of the penalty may not exceed 15 percent of the amount of taxes, penalty and interest due.
(b) 
A tax lien attaches to the property on which the tax is imposed to secure payment of the penalty.
(1988 Code, ch. 1, sec. 4.02; Ordinance 1982-05, adopted 2/8/82; 2010 Code, sec. 40-20)
(a) 
The tax collector has no authority to waive penalty and interest; only the taxing unit’s governing body, the city council, can grant a waiver and must do so by official action. The city council shall not delegate this authority; it must approve each application for a waiver by a separate motion during a public meeting.
(b) 
Every taxpayer applying for a waiver must prove that the delinquency was caused by the unit’s officer, agent or employee, and that the taxpayer paid the delinquency within 21 days of the date he knew or should have known of the delinquency. Both of these issues must be evaluated in light of other statutes in the Property Tax Code.
(c) 
The taxpayer has the burden of providing that he is entitled to a waiver. The tax collector should be ready to provide information and a recommendation to the city council on the question.
(d) 
The officer, agent, or employee of the city whose action or omission allegedly caused the delinquency should be available to present evidence to the governing body regarding the events in question. The collector for the city shall appear in person or by affidavit to testify concerning the date of payment so that the governing body can determine whether payment was within 21 days of the delinquency deadline.
(e) 
The city council desires to be fair with the property owner; however, waivers will be granted under very limited circumstances. The city council shall balance the taxpayer’s obligation to provide a correct address with the requirement that an appraisal district ascertain each owner’s name and address.
(1988 Code, ch. 1, sec. 4.01; Ordinance 1980-21, adopted 7/28/80; 2010 Code, sec. 40-19)
From and after January 1, 1980, $10,000.00 of the assessed value of residence homesteads of persons who have attained the age of 65 or older before January 1 of any year shall be exempt from all taxation for all city purposes for that year; provided, however, that where the ad valorem tax has heretofore been pledged for the payment of any debt, the taxing offices of the city shall have authority to continue to levy and collect the tax against the homestead property at the same rate as the tax so 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.
(1988 Code, ch. 1, sec. 4.03; Ordinance 1985-25, adopted 10/8/85; 2010 Code, sec. 40-21)
(a) 
Pursuant to and consistent with the provisions of Texas Const. art. VIII, section 1-b(h), and V.T.C.A., Tax Code section 11.261, from and after January 1, 2004, for a person who is disabled or is 65 years of age or older who receives a residence homestead exemption authorized by law, the total amount of ad valorem taxes imposed on that person’s homestead by the city may not be increased while it remains the residence homestead of that person or that person’s spouse who is disabled or sixty-five years of age or older and receives a residence homestead exemption on the homestead.
(b) 
The provisions of this section shall be administrated in conformance with Texas Const. art. 8, section 1-b(h), and V.T.C.A., Tax Code section 11.261. If any provision of this section is deemed to be inconsistent with state law, state law shall control.
(c) 
If an individual makes improvements to the individual’s residence homestead, other than repairs and other than improvements required to comply with governmental requirements, the city may increase the amount of the taxes on the homestead in the first year the value of the homestead is increased on the appraisal roll because of the enhancement of value by the improvements. The amount of the tax increase is determined by applying the current tax rate to the difference between the appraised value of the homestead with the improvements and the appraised value it would have had without the improvements. A limitation provided by this section then applies to the increased amount of city taxes on the residence homestead until more improvements, if any, are made.
(d) 
A limitation on city tax increases provided by this section expires if, on January 1, none of the owners of the structure:
(1) 
Who qualify for the exemption provided by V.T.C.A., Tax Code section 11.13(c) for a disabled individual or an individual 65 years of age or older and who owned the structure when the limitation provided by this section first took effect is using the structure as a residence homestead; or
(2) 
Qualify for the exemption provided by V.T.C.A., Tax Code section 11.13(c) for a disabled individual or an individual 65 years of age or older.
(e) 
If an individual who qualifies for a limitation on city tax increases under this section dies, the surviving spouse of the individual is entitled to the limitation on taxes imposed by the city on the residence homestead of the individual if:
(1) 
The surviving spouse is disabled or is 55 years of age or older when the individual dies; and
(2) 
The residence homestead of the individual:
(A) 
Is the residence homestead of the surviving spouse on the date that the individual dies; and
(B) 
Remains the residence homestead of the surviving spouse.
(f) 
The tax amount levied by the city in tax year 2007 will be the cap that will be applied in future years, for those who qualified for the exemption in tax year 2007.
(Ordinance 2007-03, sec. 2(4.04), adopted 5/22/07; 2010 Code, sec. 40-22)
All of that property described in the Texas Const., art. VIII, section 1-j, shall be fully taxable in the city beginning January 1, 1990.
(1988 Code, ch. 1, sec. 17.00; Ordinance 1989-19, adopted 12/12/89; 2010 Code, sec. 40-23)