The City shall have the power to levy, assess and collect taxes of every character and type for any municipal purpose not prohibited by the Constitution and laws of the State of Texas.
The City shall have the power to grant tax exemptions in accordance with the laws of the State of Texas.
Failure to levy and assess taxes through omission in preparing the appraisal rolls shall not relieve the person, partnership, company or other legal entity so omitted from obligation to pay such current or past due taxes as shown to be payable by recheck of the rolls and receipts for the years in question, omitting penalty and interest.
(Prop. 15, approved at election of 5/9/09; Resolution 2015-007 adopted 2/17/15, prop. 16, approved at election of 5/9/15)
The City shall designate or contract for a Tax Collector for the City. All taxes due the City shall be payable at the office of the City Tax Collector, or at such location or locations as may be designated by the City Council.
(Resolution 2015-007 adopted 2/17/15, prop. 17, approved at election of 5/9/15)
The City shall have the power to levy, assess and collect taxes of every character and type for any municipal purpose not prohibited by the Constitution and Laws of the State of Texas.
Failure to levy and assess taxes through omission in preparing the appraisal rolls shall not relieve the person, partnership, company or other legal entity so omitted from obligation to pay such current or past due taxes as shown to be payable by recheck of the rolls and receipts for the years in question, omitting penalty and interest.
(Resolution 2015-007 adopted 2/17/15, prop. 18, approved at election of 5/9/15)
All taxes due the city may be paid at any time after the tax rolls for the year have been completed and approved. Taxes for each year shall be paid before February 1 of the next succeeding year, and all such taxes not paid prior to that date shall be deemed delinquent, and shall be subject to penalty and interest as the City Council shall provide by ordinance. The City Council may provide discounts for the payment of taxes prior to January in an amount not to exceed those established by the laws of the State of Texas.
(Resolution 2015-007 adopted 2/17/15, prop. 19, approved at election of 5/9/15)
All taxable property located in the City on January 1 of each year shall stand charged from that date with a special lien in favor of the City for the taxes due. All persons purchasing any such property on or after January 1 in any year shall take the property subject to the liens provided above. In addition to the liens herein provided, on January 1 of any year, the owner of property subject to taxation by the City shall be personally liable for the taxes due for that year.
The City shall have the power to sue for and recover personal judgment for taxes without foreclosure, or to foreclose its lien or liens, or to recover both personal judgment and foreclosure.
In any such suit where it appears that the description of any property in the City appraisal rolls is insufficient to identify such property, the City shall have the right to plead a sufficient description of the property to be assessed, to prove the same, and to have its judgment foreclosing the tax lien or for personal judgment against the owners for such taxes.
(Resolution 2015-007 adopted 2/17/15, prop. 20, approved at election of 5/9/15)
Joint or undivided interest in property is provided for by the State of Texas in the Property Tax Code and is coordinated by the designated Tax Collector.
(Resolution 2015-007 adopted 2/17/15, prop. 21, approved at election of 5/9/15)
State Law does not provide for offsets against Property (ad valorem) Taxes.
(Resolution 2015-007 adopted 2/17/15, prop. 22, approved at election of 5/9/15)
The Board of Equalization is provided for by the State of Texas in the Property Tax Code and is coordinated by the designated Tax Collector.
(Resolution 2015-007 adopted 2/17/15, prop. 23, approved at election of 5/9/15)