The city hereby authorizes participation in the Dallas County Appraisal District. The appraisal district shall be authorized to perform all appraisal and assessment functions required under the state Property Tax Code. The city shall retain collection functions.
(1996 Code, sec. 1.1003)
In addition to other authorized exemptions, there is hereby authorized a general homestead exemption of twenty (20) percent of the market value of each resident homestead. Provided, however, no exemption shall be less than five thousand dollars ($5,000.00).
(1996 Code, sec. 1.1006)
(a) 
Pursuant to article VIII, section 1(b), of the state constitution, the city council will establish annually by ordinance an exemption of a portion of the market value of the residence homestead of persons sixty-five (65) years of age or older and of disabled persons, and that portion shall be exempt from ad valorem taxation of the city for that tax year, provided the person qualifies for the exemption through the Dallas Central Appraisal District in the manner provided by the Tax Code. As used in this section, “disabled” means a person having a disability for purposes of payment of disability insurance benefits under the Federal Old Age, Survivors and Disability Insurance Act.
(b) 
Any person who makes a false affidavit in claiming a homestead exemption shall be subject to all appropriate criminal penalties provided by law.
(1996 Code, sec. 1.1001)
The property taxes levied by the city each year shall become due on the first day of October of each year for which the levy is made and shall become delinquent on the following first day of February. Penalties and interest for delinquent taxes shall incur in accordance with section 33.01 of the state Property Tax Code.
(1996 Code, sec. 1.1004)
If a person pays one-half (1/2) of the annual city property tax before December 1st, he may pay the remaining one-half (1/2) of the taxes without penalty or interest at any time before July 1st of
the following year. If a person who exercises the split payment option fails to make the second payment before July 1st, the second payment shall incur penalty and interest in accordance with section 33.01 of the state Property Tax Code.
(1996 Code, sec. 1.1005)
(a) 
Generally.
It is hereby declared to be the duty of the city attorney, an assistant, or a contractual attorney authorized by contract to prosecute all suits for the city, when it may become necessary in order to collect the delinquent tax due the city, and the city attorney or his representative shall have power and authority to bring such suits and to take such steps in connection therewith as to him may appear necessary and shall have such power and authority in representing the city in such action as is conferred by the statutes of the state upon the district and county attorneys.
(b) 
Penalty for collection costs.
(1) 
Whenever any accounts for delinquent taxes owed the city are given to its tax attorney for collection on or after July 1st 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 section 33.07 of the Texas Property Tax Code.
(2) 
In addition to the collection expenses provided for in subsection (1) above, 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.
(c) 
Payment of fees.
The fees provided for the city attorney or his representative for services in collecting delinquent taxes shall be taxed as costs in each case, it being expressly provided that in no case shall such fee be in excess of the fee allowed by state statutes.
(1996 Code, sec. 1.1002)
Under the authority granted to the city by the provisions of article VIII, section 1-j of the Texas Constitution, and section 11.251(i) of the Texas Property Tax Code, goods, wares, merchandise, and other tangible personal property and ores, other than oil, natural gas, and other petroleum products, that are (i) acquired in or imported into the state to be forwarded outside the state, whether or not the intention to forward the property outside the state is formed or the destination to which the property is forwarded is specified when the property is acquired in or imported into the state, (ii) detained in the state for assembly, storing, manufacturing, processing or fabricating purposes, or used by the person who acquired or imported the property, for the repair or maintenance of aircraft operated by a certified air carrier, and (iii) transported outside the state not later than one hundred seventy-five (175) days after the date the person acquired or imported the property into the state, shall be subject to ad valorem taxation by the city, effective January 1, 1990.
(1996 Code, sec. 1.1007)
That beginning in tax year 2012, and continuing thereafter until further action is taken by the city council, goods in transit, as defined by the Texas Tax Code, section 11.253, shall be subject to property taxation by the city.
(Ordinance 11/27 adopted 11/1/11)