The levying, collection and general administration of real and
personal property taxation shall be done in accordance with title
1 of the Tax Code of the state.
(2005 Code, sec. 3.1.01)
Appraisal of property for ad valorem tax purposes of the city
shall be performed by the Tarrant Appraisal District in accordance
with the Tax Code of the state.
(2005 Code, sec. 3.1.02)
(a)
The assessor and collector shall be the person or entity designated
as such by resolution of the city council.
(b)
Delinquent taxes shall be collected by the person or entity designated
for such purposes by resolution of the city council.
(2005 Code, sec. 3.1.03)
(a)
Pursuant to article VIII, section 1-b of the state constitution and
section 11.13 of the Texas Property Tax Code, as amended, the governing
body of the city hereby exempts from ad valorem taxation three thousand
dollars ($3,000.00) of the market value of a residence homestead of
an individual who is disabled or is 65 or older. A surviving spouse
is entitled to the exemption for the residence homestead if:
(b)
Pursuant to article VIII, section 1-b of the state constitution and section 11.13 of the Texas Property Tax Code, if an individual qualifies for an exemption under subsection (a) of this section because the individual is disabled or is sixty-five (65) years of age or older, he/she is entitled to exemption from ad valorem taxation by the city of an additional $57,000.00 for a total of $60,000.00 of the appraised value of the residence homestead of the individual for tax year 2005.
(c)
If a person receives a residential homestead exemption and further meets the exemption qualifications described in subsections (a) and (b) of this section, the total amount of ad valorem taxes imposed on that homestead 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 property.
(d)
“Disabled” means under a disability for purposes of payment
of disability insurance under federal old-age, survivors, and disability
insurance.
(e)
An eligible disabled person who is sixty-five (65) years of age or
older may not receive both the disabled and elderly exemption, but
may choose either. If two or more individuals who are eligible for
an exemption under this article own the same residence homestead,
the exemptions for each may not be combined and only one (1) owner
may receive the exemption. Eligibility for this exemption is determined
by an individual’s and his or her residence’s qualifications
on January 1, 2005.
(f)
Applications for exemption shall be made pursuant to section 11.43
of the Texas Property Tax Code, and pursuant to the rules and regulations
of the Tarrant Appraisal District and the county tax assessor-collector.
(g)
Exemptions recognized and established herein shall be effective until
altered or appealed by the city council.
(2005 Code, sec. 3.1.04)
The city council shall by ordinance levy the tax on the property
shown on the approved tax rolls for each year. Such ordinance shall
specify the rates of taxation, not to exceed the limits set forth
by law, for the purpose of paying interest, maintaining the sinking
fund for indebtedness, paying current general expenses and making
permanent improvements, and shall contain such other provisions as
may be required by law.
(2005 Code, sec. 3.1.05)
All of the provisions of the Tax Code of the state are made
available insofar as the same may be applicable and necessary to the
city, and the city shall have the benefit of all liens and remedies
for the security and collection of taxes due it as is provided in
said code in the case of taxes due the state and county.
(2005 Code, sec. 3.1.06.1)
