(a) 
There is hereby levied and there shall be collected for the use and support of the municipal government of the city, and for debt service of the general fund, upon all property, real, personal, and mixed, within the corporate limits of the city subject to taxation, a tax in an amount to be determined from time to time by the city council. The tax shall be so levied and apportioned to the specific purposes here set forth:
(1) 
For the maintenance and support of the general fund; and
(2) 
For debt service of the general fund.
(b) 
The taxes levied under this section shall be due on October 1 of each year, and if not paid on or before January 31 of the following year shall immediately become delinquent.
(c) 
All taxes shall become a lien upon the property against which assessed, and the city assessor and collector is hereby authorized and empowered to enforce the collection of such taxes according to the constitution and laws of the state and the ordinances of the city and shall, by virtue of the tax rolls, fix and establish a lien by levying upon such property, whether real or personal, for the payment of said taxes, penalty and interest, and the interest and penalty collected from such delinquent taxes shall be apportioned to the general fund of the city. All delinquent taxes shall bear interest from date of delinquency at the rate as prescribed by state law.
(1999 Code, sec. 33.03)
(a) 
Procedure.
At the request of any person, individual, or legal entity, the tax collector for the city shall issue a certificate showing the amount of delinquent taxes, penalties, and interest due the city on any item of real or personal property according to the city’s current tax records.
(b) 
Fee.
The collector shall collect a fee for each certificate issued in the amount set forth in section A11.03.002 of the fee schedule in appendix A to this code.
(1999 Code, sec. 33.04; Ordinance adopting Code)
(a) 
Authorized; amount.
Three thousand dollars of the assessed value of residence homesteads of persons who have attained the age of 65 years or older on or before January 1 of any year shall be exempt from all taxation for all city purposes for that year; provided 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) 
Application.
In order to secure the benefit of the exemption granted by this section, the owner shall apply for the exemption in accordance with the Texas Property Tax Code.
(1999 Code, secs. 33.15, 33.16)
All such goods in transit personal property as covered by Texas Property Tax Code section 11.253 shall be, and are hereby declared to be, taxable by the city for tax year 2008 and for every year thereafter, all as provided for and in accordance with Texas Property Tax Code section 11.253.
(Ordinance 616 adopted 11/5/07)