There is hereby established the authority to levy and collect
an annual ad valorem (property) tax of not exceeding one-and-one-half
(1-1/2) percent on one hundred dollars ($100.00) valuation of taxable
property within the city. The tax rate shall be set annually by the
city council in an amount to fund the annual budget of the city.
(1992 Code, sec. 1.2101)
The city hereby authorizes participation in the Dallas Central
Tax Appraisal District. The said appraisal district shall be authorized
to perform all appraisal and assessment functions required under the
Texas Property Tax Code. The city shall be responsible for the collection
of its municipal taxes unless otherwise contracted out.
(1992 Code, sec. 1.2102)
The property taxes levied by the city each year shall become
due on the first (1st) day of October of each year for which the levy
is made and shall become delinquent on the following first (1st) day
of February. Penalties and interest for delinquent taxes shall be
incurred as provided for in accordance with section 33.01 of the Texas
Property Tax Code.
(1992 Code, sec. 1.2103)
To enforce the collection of delinquent taxes pursuant to section
6.30 of the Texas Property Tax Code, it is hereby provided, as authorized
in section 33.07 of the Texas Property Tax Code that taxes that remain
delinquent on the first (1st) day of July of the year in which they
become delinquent shall incur an additional penalty in the amount
of fifteen (15) percent of the amount of taxes, penalty, and interest
due, to defray the costs of collection.
(1992 Code, sec. 1.2104)
At the request of any person, the tax collector for the city shall issue a certificate showing the amount of delinquent taxes, penalties, and interest due the city on a property according to the city’s current tax records. The tax collector shall charge a fee as provided for in the fee schedule found in appendix A of this code for each certificate issued and retain this fee as payment for such services as duly rendered.
(1992 Code, sec. 1.2105)
(a)
Pursuant to Texas Tax Code sec. l l.13(d) and (e), $30,000.00 of
the assessed value of a residence homestead owned by a person 65 years
of age and older beginning January 1st of the tax year 2019 shall
be exempt from city ad valorem taxes if the owner of the residence
homestead, or one of the spouses if the residence homestead is owned
by a married couple, files an exemption application with the chief
appraiser of the Dallas Central Appraisal District in accordance with
Texas Tax Code sec. 11.43 and is determined to qualify for said exemption.
(b)
Pursuant to Texas Tax Code sec. 11.13(d) and (e), $30,000.00 of the
assessed value of the residence homestead of a disabled person who
is disabled beginning January 1st of the tax year 2019 shall be exempt
from city ad valorem taxes upon the owner of the residence homestead,
or one of the spouses if the residence homestead is owned by a married
couple, files an exemption application with the chief appraiser of
the Dallas Central Appraisal District in accordance with Texas Tax
Code sec. 11.43 and is determined to qualify for said exemption.
(d)
Any person who makes a false affidavit in claiming a residence homestead
exemption provided by this section and who was determined to be qualified
for said exemption based on the false information shall be subject
to all penalties, interest, and attorney fees that may accrue for
the failure to timely pay ad valorem taxes to the city pursuant to
this code and the Texas Tax Code, in addition to other applicable
criminal and civil penalties.
(e)
For purposes of this section, “residence homestead” shall
have the meaning set forth in Texas Tax Code sec. 11.13(j)(1).
(f)
For purposes of this section, “disabled” shall have the
same meaning set forth in Texas Tax Code sec. 11.13(m).
(Ordinance 2018-1050 adopted 7/16/18)
Beginning tax year 2012, and continuing thereafter until further
action is taken by the city council, “goods in transit,”
as defined by Tax Code, section 11.253, shall be subject to property
taxation by the city.
(Ordinance 2011-0934 adopted 10/3/11)
