(a) 
Levy.
(1) 
There is levied and shall be collected for the use and support of the municipal government for each tax year, same being from October 1 up to and including September 30, upon all property including real estate, personal estate, and mixed within the corporate limits of the city, subject to taxation, a tax at a rate set from time to time on each $100.00 valuation of said property.
(2) 
The tax being so levied and apportioned to the specific purposes herein set forth as follows: For the current expenditures of the city and for the general government, use and support of the city and its property, there is levied and ordered to be assessed and collected for each tax year on all property situated within the limits of the city and not exempt from taxation by valid laws, an ad valorem tax at a rate set from time to time on each on $100.00 valuation of such property.
(b) 
Payment; penalty and interest on delinquent tax.
(1) 
The ad valorem taxes levied shall become due on October 1 of each year and may be paid up to and including the following January 31 without penalty, but if not so paid, such taxes shall become delinquent on the following day, February 1, and the penalty and interest designated in the following table shall be collected for each month or portion of the month that the delinquent taxes remain unpaid:
Month
Penalty
Interest Rate
February 1
6%
1%
March 1
7%
2%
April 1
8%
3%
May 1
9%
4%
June 1
10%
5%
July 1
11%
6%
August 1
12%
7%
(2) 
Rate of interest.
The rate of interest to be collected on delinquent taxes shall be 1% per month for each month they remain unpaid. On July 1, the total penalty incurred on delinquent taxes shall be 12% without regard to the number of months the tax is delinquent. Accrual of interest at 1% per month for each month taxes remain unpaid continues until taxes are paid.
(3) 
Additional penalty for collection costs.
Pursuant to Texas Tax Code, section 33.07, taxes that remain delinquent on July 1 of the year in which they become delinquent incur an additional penalty to defray costs of collection in the amount of 15% of the amount of taxes, penalty, and interest due.
(4) 
Reassessments.
The delinquency date shall not apply in cases of assessment of omitted property and where “reassessments” have been made after prior attempted assessments have been found to be invalid.
(1967 Code, sec. 25-2; Ordinance 93-562 adopted 9/14/93; Ordinance 95-572 adopted 9/12/95; Ordinance 96-577 adopted 9/3/96; Ordinance 97-581 adopted 9/2/97; Ordinance 98-588 adopted 9/1/98; Ordinance 00-05 adopted 9/19/00; Ordinance 01-06 adopted 9/18/01; Ordinance 02-03 adopted 9/17/02; Ordinance 03-09 adopted 9/16/03; Ordinance 04-05 adopted 9/16/04; Ordinance 06-02 adopted 10/19/06; Ordinance 11-01 adopted 10/27/11; Ordinance 12-03 adopted 10/18/12; Ordinance 13-10 adopted 9/30/13; Ordinance 14-05 adopted 9/29/14; Ordinance 15-06 adopted 9/17/15; Ordinance 16-09 adopted 9/15/16; Ordinance 17-08 adopted 9/21/17; Ordinance 18-03 adopted 9/28/18; 1994 Code, sec. 36.15(A), (B))
(a) 
From and after January 1, 1974, $3,000.00 of the assessed value of residence homesteads, as defined by law, of persons who have attained the age of 65 years on or before January 1 of the year for which the exemption is claimed shall be exempt from city ad valorem taxes; provided, however, that where the ad valorem tax has heretofore been pledged for the payment of any debt, the taxing officers of the city shall have authority to continue to levy and collect the tax against the homestead property at the same rate as the tax so pledged until the debt is discharged, if the cessation of the levy would impair the obligation of the contract by which the debt was created.
(b) 
In order to secure the benefit of the exemption, the owner shall, between January 1 and April 30 of each year, file with the tax assessor and collector of the city, on forms furnished by the tax assessor and collector, a sworn inventory of such property owned on January 1 of each year for which the exemption is claimed and shall initially furnish proof of age by certified copy of his or her birth certificate, or, if the person does not have a certificate of birth, then by the affidavit of two persons at least five years older than the exemption claimant with actual knowledge of the date and place of birth, or by the original or certified copy of any two of the following documents which must be at least five years old:
(1) 
Social security record;
(2) 
Federal census record;
(3) 
State census record;
(4) 
Own child’s birth certificate;
(5) 
Original birth notice in newspaper;
(6) 
School record;
(7) 
Lodge record;
(8) 
Insurance policy;
(9) 
Military record;
(10) 
Passport;
(11) 
Marriage record;
(12) 
Hospital record;
(13) 
Voter registration record;
(14) 
Church baptismal record.
(1967 Code, sec. 25-4; 1994 Code, sec. 36.15(C))
(a) 
All monies collected under this article for the specific items therein named are hereby appropriated and set apart for the specific purpose indicated in each item, and the assessor and collector of taxes, and the city secretary, shall keep these accounts so as to readily and distinctly show the amount collected and amounts expended and the amount on hand at any time, belonging to such funds.
(b) 
It is hereby made the duty of the tax assessor and collector of taxes and every person collecting money for the city to deliver to the city secretary at time of depositing any monies, a statement showing to what fund such deposit should be made and what source it was received. All receipts for the city not specifically apportioned by this article are hereby payable to and shall be deposited in the general fund of the city.
(Ordinance 93-562 adopted 9/14/93; Ordinance 94-566 adopted 8/23/94; Ordinance 95-572 adopted 9/12/95; Ordinance 96-577 adopted 9/3/96; Ordinance 97-581 adopted 9/2/97; Ordinance 98-588 adopted 9/1/98; Ordinance 00-05 adopted 9/19/00; Ordinance 01-06 adopted 9/18/01; Ordinance 02-03 adopted 9/17/02; Ordinance 03-09 adopted 9/16/03; Ordinance 04-05 adopted 9/16/04; Ordinance 06-02 adopted 10/19/06; Ordinance 11-01 adopted 10/27/11; Ordinance 12-03 adopted 10/18/12; Ordinance 13-10 adopted 9/30/13; Ordinance 14-05 adopted 9/29/14; Ordinance 15-06 adopted 9/17/15; Ordinance 16-09 adopted 9/15/16; Ordinance 17-08 adopted 9/21/17; Ordinance 18-03 adopted 9/28/18; 1994 Code, sec. 36.16)
(a) 
The taxes herein levied shall be a first and prior lien against the property upon which they are assessed and the said first lien shall be superior and prior to all other liens, charges and encumbrances, and this lien shall attach to personal property to the same extent and priorities as to real estate.
(b) 
The liens provided herein are attached as of January 1, 2014.
(Ordinance 93-562 adopted 9/14/93; Ordinance 94-566 adopted 8/23/94; Ordinance 95-572 adopted 9/12/95; Ordinance 96-577 adopted 9/3/96; Ordinance 97-581 adopted 9/2/97; Ordinance 98-588 adopted 9/1/98; Ordinance 99-593 adopted 8/17/99; Ordinance 00-05 adopted 9/19/00; Ordinance 01-06 adopted 9/18/01; Ordinance 02-03 adopted 9/17/02; Ordinance 03-09 adopted 9/16/03; Ordinance 04-05 adopted 9/16/04; Ordinance 06-02 adopted 10/19/06; Ordinance 11-01 adopted 10/27/11; Ordinance 12-03 adopted 10/18/12; Ordinance 13-10 adopted 9/30/13; Ordinance 14-05 adopted 9/29/14; Ordinance 15-06 adopted 9/17/15; Ordinance 16-09 adopted 9/15/16; Ordinance 17-08 adopted 9/21/17; Ordinance 18-03 adopted 9/28/18; 1994 Code, sec. 36.17)
All of that property described in the Texas Constitution, article VIII, section 1-j, shall be fully taxable in the city beginning January 1, 1991.
(Ordinance 90-524 adopted 3/27/90; 1994 Code, sec. 36.02)