A local sales tax of one percent (1%) having been heretofore duly adopted by the voters of the city in 1970, and the provisions of the Local Sales and Use Tax Act being applicable within the city.
(1981 Code of Ordinances Chapter 1, Section 18; Ordinance 224 adopted 9/21/10)
(a) 
The city council hereby reimposes the taxes on gas and electricity for residential use pursuant to Section 321.105 of the Municipal Sales and Use Tax Act.
(b) 
The city secretary is hereby directed to send to the Texas Comptroller of Public Accounts by United States certified or registered mail a copy of this section imposing the taxes on residential use of gas and electricity.
(Ordinance 224 adopted 9/21/10)
There shall be levied and collected an annual ad valorem tax on all taxable property in the City of Pineland, Texas. Such tax shall be in an amount and for the purposes set forth and authorized by the constitution of the State of Texas and the statutes of the State of Texas, and particularly Article 1027, Vernon’s Annotated Texas Statutes.
(1981 Code of Ordinances Chapter 1, Section 24)
(a) 
Participation in Appraisal District.
The city hereby authorizes participation in the Sabine County Appraisal District. The said appraisal district shall be authorized to perform all appraisal and assessment functions required under the state property tax code. The city shall retain collection functions.
(b) 
Exemptions.
In addition to other exemptions provided for in the state property tax code, the city hereby exempts three thousand dollars ($3,000.00) of the appraised value of the residence homestead of any individual who is disabled or is sixty-five (65) years of age or older as provided for in Section 11.13 of the state property tax code. Application for exemption shall be filed in accordance with Section 11.43 and 11.431 of the state property tax code.
(c) 
Tax Due Date.
The property taxes levied by the city each year shall become due on the first day of October of each year for which the levy is made and shall become delinquent on the following first day of February. Penalties and interest for delinquent taxes shall incur in accordance with Section 33.01 of the state property tax code.
(d) 
Discounts.
A person is entitled to a discount from the amount of current city property tax due if he pays the tax before January. The amount of discount shall be as follows:
(1) 
Three percent (3%) if paid in October.
(2) 
Two percent (2%) if paid in November.
(3) 
One percent (1%) if paid in December.
(1981 Code of Ordinances Chapter 1, Section 25)
Goods in transit, as defined by state Tax Code, section 11.253(a)(2), as amended by Senate Bill 1 enacted by the 82nd state legislature in its first special session, shall remain subject to taxation by the city.
(Ordinance 225 adopted 10/18/11)