The city adopts and ratifies the additional twenty (20) percent penalties to defray the costs of collection of delinquent taxes, as authorized by Texas Tax Code, sections 33.07 and 33.08, and under preceding state law, for the 2002 tax year, and for each succeeding year thereafter.
(Ordinance 549 adopted 3/17/03; 2004 Code, art. 11.400)
The city elects to tax that tangible personal property described in article VIII, section 1-j, subsection (a), Texas Constitution, and section 11.251, Texas Property Tax Code, which would otherwise be exempt.
(Ordinance 451 adopted 12/18/89; 2004 Code, art. 11.300)