(a) 
Whenever any accounts for delinquent taxes owed the city are given to its tax attorney for collection, on or after July 1 of the year they become delinquent, the city shall be entitled to, and shall collect, an additional penalty of fifteen (15) percent of the delinquent taxes and penalty (including any interest owed) due on each delinquent property at the time of collection, either before or after suit and/or foreclosure sale as provided by V.T.C.A., Tax Code section 33.07.
(b) 
In addition to the collection expenses provided for in subsection (a) of this section, the city shall be entitled to collect the actual expenses incurred by the city in providing all data and information as to the name, identity, and location of necessary parties and the legal description of property necessary to the filing of any suit for delinquent taxes.
(1990 Code, sec. 12-31)
Goods in transit, personal property, as defined by the amendments to Texas Tax Code, section 11.253 under Senate Bill 1, shall be, and are hereby declared to be, taxable by the city for tax year 2012 and for every year thereafter, all as provided for and in accordance with Texas Tax Code, section 11.253.
(Ordinance 2011-35 adopted 10/11/11)
(a) 
One-hundred fifty thousand dollars ($150,000.00) of the assessed taxable value of all residential homesteads of married and unmarried persons sixty-five (65) years or older, male or female, including those living alone, shall be exempt from ad valorem taxes levied in the tax year by the city.
(b) 
That disabled veterans be entitled to an exemption from taxation based upon the degree of their disability as provided by section 11.22 of the Texas Property Tax Code.
(c) 
One-hundred fifty thousand dollars ($150,000.00) of the assessed taxable value of all residential homesteads of married and unmarried disabled persons, male or female, including those living alone, shall be exempt from ad valorem taxes levied in the tax year by the city provided by section 11.13 of the Texas Tax Code.
(Ordinance 2018-59 adopted 9/11/18; Ordinance 2023-29 adopted 8/8/2023; Ordinance 2024-11 adopted 2/27/2024)
Commencing with tax year 2023 and subsequent years thereafter, a limitation on the total amount of taxes that may be imposed by the city on the homestead of an individual who is a disabled person and/or 65 years of age or older is established pursuant to section 1-b(h), article VIII of the Texas Constitution and section 11.261 of the Texas Tax Code.
(Ordinance 2018-60 adopted 9/25/18; Ordinance 2023-29 adopted 8/8/2023)
(a) 
Freeport goods, in accordance with section 11.251, Texas Property Tax Code, and article VIII, section 1-j(b)(4), Texas Constitution, are hereby exempted from ad valorem taxation by the city.
(b) 
The exemption of freeport goods will be effective upon the adoption of Ordinance 98-60 in accordance with article VIII, section 1-j(b)(4), Texas Constitution as of January 1, 1999.
(Ordinance 2018-59 adopted 9/11/18)
There is hereby established an ad valorem tax exemption in the amount of twenty percent (20%) of the appraised value of the residence homestead or a minimum of five thousand dollars ($5,000.00) in accordance with article VIII, section 1-b, of the Texas Constitution and section 11.13 of the Texas Tax Code. This exemption shall extend to qualifying residence homesteads commencing with the 2024 tax year, which began January 1, 2024.
(Ordinance 2023-24 adopted 6/27/2023; Ordinance 2023-33 adopted 9/5/2023)