(a) 
Responsibilities and functions.
(1) 
The tax assessor/collector of Bexar County, Texas, and his successors are hereby authorized to act as the tax assessor/collector for the city. All powers previously held by the tax assessor/collector for Terrell Hills relating to appraisal, assessment, and collection services relating to ad valorem taxes in Terrell Hills are hereby transferred to the county tax assessor/collector to be exercised under the laws of the state.
(2) 
The city council will appoint the board of equalization for the city.
(3) 
All taxable property in the city shall be assessed at a tax rate and assessment ratio as determined by the city council and reported to the county tax assessor/collector before the 25th of August each year.
(b) 
Duties of county tax collector/assessor.
(1) 
Services described herein shall be provided for each "tax year" (calendar year) and include appraisal and assessment services beginning January 1 and the collection of current taxes through June 30 of the following year. Upon completion of current year collections on June 30, a delinquent tax roll is to be prepared and begin the collection of delinquent taxes.
(2) 
The county tax assessor/collector will make all reports regarding ad valorem taxation to state agencies for the city and furnish information to auditors, as required to make credits for the city. Additionally, the county tax assessor/collector will defend appraised values at the city's board of equalization promptly.
(3) 
Copies of all building permits will be promptly provided to the county tax assessor/collector.
(4) 
Residents of Terrell Hills will pay taxes directly to the Bexar County tax assessor/collector for distribution as specified in section 2.07.031(b)(2).
(5) 
The county tax assessor/collector will provide a copy of the tax roll for all property in the jurisdiction of Terrell Hills.
(c) 
Effective period.
This ordinance is to be effective March 1, 1979 to December 31, 1979 for the 1979 tax year and run from January 1 to December 31 thereafter for subsequent tax years (calendar year). The effective period applies to any agreement between the City of Terrell Hills and the Bexar County tax assessor/collector unless either party gives written notice to the other prior to July 1 preceding the tax year to terminate said agreement.
(d) 
Contract authorized.
The mayor of the city is hereby authorized to enter into a tax assessment and collection contract, attached to and made a part hereof, for implementation of the provisions of this section.
(Ordinance 517 adopted 3/20/1979; 1996 Code, sec. 6-10)
(a) 
For each calendar year, all property subject to taxation within the limits of the city shall be assessed for taxation as of January 1 of such year, and it shall be the duty of every person owning taxable property in the city on January 1 of each year to assess or render such property for taxation with the assessor and collector of taxes for the city during the rendition period commencing January and continuing through April 30 of each such year.
(b) 
The taxes levied and assessed on taxable property for each calendar year shall become due and payable on October 1 of the calendar year in which the levy and assessment is made.
(c) 
If any person shall pay, on or before November 30 of the year for which their assessment is made, 1/2 of the taxes imposed by law on him or his property, then he shall have until and including the 30th day of the succeeding June within which to pay the other 1/2 of his said taxes without penalty or interest.
(d) 
If said taxpayer, after paying 1/2 of his said taxes on or before November 30, as hereinbefore provided, shall fail or refuse to pay, on or before June 30 next succeeding said November, the other 1/2 of his said taxes, a penalty of eight percent (8%) of the amount of the unpaid taxes shall accrue thereon.
(e) 
If any person fails to pay 1/2 of the taxes imposed by law upon him or his property on or before the 30th day of November of the year for which the assessment is made, then unless he pays all of the taxes (imposed by law on him or his property) on or before the 31st day of the succeeding January, the following penalty shall be made thereon, to wit: during the month of February, one percent (1%); during the month of March, two percent (2%); during the month of April, three percent (3%); during the month of May, four percent (4%); during the month of June, five percent (5%); and on and after the first day of July, eight percent (8%).
(f) 
All ad valorem taxes, unless 1/2 thereof has been paid on or before November 30 as hereinabove provided, shall become delinquent if not paid prior to February 1 of the year next succeeding the year for which the taxes are assessed. If 1/2 of said ad valorem taxes has been paid on or before the 30th day of November as herein provided, the remaining 1/2 of such taxes shall be delinquent if not paid before the first day of July of the year next succeeding the year for which the taxes are assessed.
(g) 
All delinquent taxes shall bear interest at the rate allowed by chapter 33 of the Texas Tax Code.
(h) 
An additional penalty on delinquent taxes is hereby authorized and imposed, as provided by section 33.11, Texas Tax Code, in the amount of 20% of the delinquent tax, penalty and interest if the tax becomes delinquent on February 1 of a year and remains delinquent on the 60th day thereafter.
(i) 
An additional penalty on delinquent taxes is hereby authorized and imposed, as provided by section 33.07, Texas Tax Code, in the amount of 20% of the delinquent tax, penalty and interest if the tax becomes delinquent on or after February 1 of a year but not later than May 1 of that year and remains delinquent on July 1 of the year in which the tax becomes delinquent.
(j) 
An additional penalty on delinquent taxes for tax years 2005 and subsequent years is hereby authorized and imposed, as provided by section 33.08, Texas Tax Code, in the amount of 20% of the delinquent tax, penalty and interest if the tax becomes delinquent on or after June 1 under section 26.07(f), 26.15(e), 31.031, 31.032, or 31.04, Texas Tax Code.
(k) 
The assessor and collector of taxes shall, as of the first day of July of each year for which any city taxes for the preceding year remain unpaid, make up a list of the lands and lots and/or property on which any taxes for such preceding year are delinquent, charging against the same all unpaid taxes assessed against the owner thereof on the rolls for said year.
(l) 
Penalties, interest and costs accrued against any land, lots and/or property need not be entered by the assessor and collector on said list, but in each and every instance all such penalties, interest and costs shall be and remain a charge with the same force and effect as if entered on said list, and the assessor and collector of taxes shall calculate and charge all such penalties, interest and costs on all delinquent tax statements or delinquent tax receipts issued by him.
(m) 
All taxes, penalties, interest and costs shall be payable at the office of the Bexar County assessor and collector of taxes at the courthouse in the City of San Antonio unless otherwise provided by ordinance duly enacted.
(Ordinance adopting 2023 Code)