The city hereby imposes an additional penalty on all taxes remaining
delinquent on July first of the year in which they become delinquent,
the amount of the penalty being fifteen (15) percent of the total
amount of taxes, penalty, and interest due on the date such taxes,
penalty, and interest are actually paid.
(1987 Code, sec. 25-1)
Persons sixty-five (65) years of age or older or persons with
a qualifying disability, on or before January 1 of the year for which
the exemption is claimed, are eligible for a city ad valorem tax exemption
on fifteen thousand dollars ($15,000.00) of the appraised value of
their residence homestead, as defined by law.
(1987 Code, sec. 25-8)
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, and subsequent years.
(1987 Code, sec. 25-5)
The city council hereby elects and provides for the taxation
of leased motor vehicles, as provided by paragraph F of Senate Bill
248 of the 77th Legislature (Regular Session), codified as section
11.252(f) of the Texas Tax Code.
(1987 Code, sec. 25-7)
That the goods in transit, as defined Texas Tax Code, section
11.253(a)(2), as amended by Senate Bill 1, enacted by the 82nd Texas
Legislature in special session, shall remain subject to taxation by
the city.
(Ordinance 1524 adopted 11/22/11)
