The ad valorem taxes levied by the city council each year shall become due on receipt of the tax bill and are delinquent if not paid before February 1 of the year following the year in which imposed.
(1) 
A delinquent tax incurs a penalty of six percent of the amount of tax for the first calendar month it is delinquent plus one percent for each additional month or portion of a month the tax remains unpaid prior to July 1 of the year in which it becomes delinquent. A tax delinquent on July 1 incurs a total penalty of 12 percent of the amount of delinquent tax without regard to the number of months the tax has been delinquent.
(2) 
A delinquent tax accrues interest at the rate of one percent for each month or portion of a month that the tax remains unpaid.
(3) 
The provisions of Texas Tax Code section 33.07 are hereby adopted and all taxes that remain delinquent on July 1 of the year in which they become delinquent shall incur an additional penalty of 15 percent to defray costs of collection, which penalty shall be in lieu of recovery of attorney’s fees in a suit to collect delinquent taxes.
(1976 Code, sec. 29-1; 1998 Code, sec. 118-1; 2013 Code, sec. 52-1)
A fee shall be charged for each parcel of property about which tax information is requested. The amount of the tax research fee shall be as established by the city council from time to time.
(1976 Code, sec. 29-3; 1998 Code, sec. 118-3; 2013 Code, sec. 52-3)
The owner of a residence homestead who, at any time before taxes become delinquent, makes application for a homestead exemption, and who furnishes a copy of a birth certificate or other proof satisfactory to the tax assessor that such owner is 65 years of age or older on or before January 1 of the tax year for which the application is made, shall be entitled to a $40,000.00 exemption from assessed valuation for city ad valorem tax purposes.
(1976 Code, sec. 29-6; 1998 Code, sec. 118-5; 2013 Code, sec. 52-5)
Goods, wares, merchandise, other tangible personal property and ores other than oil, natural gas and other petroleum products shall not be exempt from taxation even if it is acquired in or imported into the state to be forwarded outside the state, and is detained in this state for assembly, storing, manufacturing, processing and fabricating and is transported outside the state not later than 175 days after the date it is acquired. The purpose of this section is to tax property otherwise exempt under the provisions of article 8, section 1-j of the state constitution.
(1976 Code, sec. 29-8; 1998 Code, sec. 118-7; 2013 Code, sec. 52-7)
Goods-in-transit, as defined by Texas Tax Code section 11.253(a)(2), as amended by House Bill 621, enacted by the 80th Texas Legislature in regular session, shall remain subject to taxation by the city.
(1998 Code, sec. 118-8; Ordinance 2007101 adopted 11/6/07; 2013 Code, sec. 52-8)