[1]
Editor's note–Former article 11-4 pertaining to the downtown infrastructure and facade grants, was repealed and deleted in its entirety by Ordinance 2024-02 adopted 1/23/2024. Prior to the deletion this article derived from the following: Ordinance 2019-38 adopted 8/27/19; Ordinance 2021-29 adopted 9/14/21; Ordinance 2022-21 adopted 8/23/22.
With regard to the payment, rendition, and collection of taxes, delinquent taxes and the board of equalization, the city shall be governed and follow the city charter and the statutes of the state, as now adopted or as hereafter amended.
(Ordinance 84-67, sec. 1, adopted 8/14/84; 1957 Code, sec. 17-1)
The following exemptions from local ad valorem property taxation levied for both maintenance and operations and debt service purposes by the city are adopted:
(1) 
All property exempted by state law under chapter 11 of the Texas Property Tax Code.
(2) 
Under the authority of section 1-b(b) of article VIII of the Constitution of Texas, fifteen thousand dollars ($15,000.00) of the market value of qualified residential homesteads, as defined by law, of persons sixty-five (65) years of age or older. (This amended exemption is effective for the 2003 fiscal year.)
(3) 
Under the authority of section 1-b(e) of the Constitution of Texas, twenty (20) percent of the market value of any qualified residential homestead, which exemption shall not be less than five thousand dollars ($5,000.00), and which shall be in addition to existing mandatory constitutional exemptions, for the 1983 tax year and the 1983-84 fiscal year and each year thereafter until repealed or modified by the city council.
(4) 
Under the authority of section 11.13 of the Property Tax Code of the state, an individual who is disabled is entitled to an exemption from taxation by the city of five thousand dollars ($5,000.00) of the appraised value of the residence homestead effective January 1, 1995, as provided by the provisions of such statute.
(5) 
The city repeals its prior action to tax freeport property and now exempts freeport property as provided in article VIII, section 1-j, of the Texas Constitution and the Texas Tax Code section 11.251. The effective date of this freeport exemption is the tax year that commences on January 1, 2004, and for all subsequent years.
(Ordinance 84-67, sec. 1, adopted 8/14/84; Ordinance 94-60, sec. 1, adopted 9/13/94; Ordinance 2002-05, sec. 1, adopted 1/22/02; Ordinance 2003-01, sec. 1, adopted 1/28/03; Ordinance 2003-38, sec. 5, adopted 9/9/03; 1957 Code, sec. 17-2)
The city shall continue to tax tangible personal property in transit as provided in section 11.253 of the Tax Code, and HB 621 adopted in the 2007 legislative session, also referred to as super freeport goods, and not exempt such property from city ad valorem property taxation except as provided in section 11-1-2(5) of the city code. Such tax shall be effective for the 2008 tax year and continue in effect until the city council rescinds or repeals this action or otherwise determines that the exemption prescribed by section 11.253 of the Tax Code will apply to the city. This action shall not effect, amend, repeal, rescind or change the exemption for freeport property in section 11-1-2(5) of the city code which shall remain in effect.
(Ordinance 2007-49 adopted 12/11/07)