The county tax appraisal district shall assess or cause to be
assessed all property subject to taxation in the city in the manner
and time prescribed in this article. The appraisal district shall
cause property owners to list and render their property for taxation,
and for verification of such lists and renditions is empowered to
administer oaths and affirmations. If any owner or owners fail or
refuse to furnish such lists and renditions, the appraisal district
shall render all taxable property not rendered, and the property and
the owner of it shall be bound to the same extent as if listed and
rendered by such owner. The tax lien shall exist against all such
property however assessed.
(Ordinance adopting Code)
V.T.C.A., Tax Code, section 11.261 is hereby adopted and applicable
to ad valorem taxes levied and assessed by the city on the residence
homesteads of disabled persons and persons sixty-five (65) years of
age or older within the city. The terms, provisions, procedures and
exceptions provided in V.T.C.A., Tax Code, section 11.261 shall be
applicable to the limitation on city ad valorem taxes on qualifying
homesteads, and are incorporated herein as if set forth herein verbatim.
(Ordinance adopting Code)
The city adopts an additional penalty equal to the compensation
specified in the contract with any attorney to be paid in connection
with the collection of delinquent taxes.
(Ordinance adopting Code)
The city chooses not to exempt leased vehicles and will assess
and levy ad valorem taxes on said vehicles as authorized by Texas
Tax Code, section 11.252.
(Ordinance 602 adopted 12/11/01)
Goods in transit, as defined by section 11.253, Texas Tax Code
which are not exempt from taxation under other law shall be subject
to ad valorem taxation for tax year 2012 and for every year thereafter,
and shall not be exempt from taxation as provided by, and in accordance
with section 11.253, Texas Tax Code.
(Ordinance 908-2011 adopted 11/7/11)
(a)
The city council establishes an ad valorem tax limitation on residence homesteads of the disabled and of those ages 65 or over and their spouses, in accordance with section 1-b, subsection (h), article VIII of the Texas Constitution and section 11.261 of the Texas Tax Code.
(b)
The ad valorem tax limitation on residence homesteads of the disabled
and of those ages 65 or over and their spouses shall be applicable
to tax years commencing after January 1, 2009.
(Ordinance 770-08 adopted 1/22/08)
