(a) 
Authorized.
Ad valorem taxes levied by the city which remain delinquent on July first of the year in which such taxes become delinquent shall incur an additional penalty in the amount of fifteen (15) percent of the amount of the taxes, penalty, and interest due, to defray the costs of collection of such taxes; such additional penalty shall be incurred only if the city has contracted with an attorney for the collection of such delinquent city taxes pursuant to V.T.C.A., Tax Code section 6.30.
(b) 
Notice.
The tax collector of the city shall deliver or have delivered a notice of the delinquency and of the penalty to each delinquent taxpayer at least thirty (30) days and not more than sixty (60) days before July first.
(1990 Code, secs. 22-56, 22-57)
(a) 
The city council does hereby nullify those provisions of HB-621 that relate to the taxation of goods in transit.
(b) 
Goods in transit shall continue to be subject to ad valorem taxes up to and until such time as a future governing body of this municipality may choose otherwise.
(Ordinance 2007-502 adopted 12/28/07)
As authorized by Texas Tax Code section 11.13(n), the city council hereby adopts an allowance from ad valorem taxes for city property owners in an amount of five thousand dollars ($5,000.00) or twenty percent (20%) of the appraised value of a residence homestead, whichever is greater.
(Ordinance 13-9-2016-3 adopted 9/13/16)
As authorized by Texas Tax Code sections 11.13(d) and (e), the city council hereby adopts an allowance of a five thousand dollar ($5,000.00) homestead exemption from ad valorem taxes for city property owners sixty-five (65) years of age and over or for those adult property owners who are disabled. An eligible disabled person who is sixty-five (65) years of age or over may not receive the homestead exemption for both qualifying as “65 or over” and “disabled,” but may choose either. Each person desiring such exemption shall file an application with the county appraisal district, such application being in a form and filed at such time as shall be required by law.
(Ordinance 13-9-2016-4 adopted 9/13/16)