There is levied hereby an ad valorem tax on all property, except that which may be by the constitution and laws exempt from taxation, within the corporate limits of the city, for the erection, construction and purchase of public buildings, streets, sewers, and other permanent improvements, and for the operation of the police and health regulations and the administration of the city government, and to provide an interest and sinking fund for any indebtedness of the city.
(1986 Code, sec. 13.1)
The tax rate for the city shall be set by the city council on an annual basis.
(1986 Code, sec. 13.2)
It shall be the declared policy of this tax unit that the expenses of maintaining records on delinquent taxes owed to the unit and of collecting such taxes, now an unfair burden on the general revenue and the taxpayers who pay on time, should be borne instead by the delinquent properties and their owners who are responsible for causing such expenses, and to effectuate this policy the unit hereby orders that such costs be charged against the delinquent properties and their owners as authorized collection expenses as herein provided, and the same are hereby made a part of the tax liens against the delinquent property to which each such cost is attributable.
(1986 Code, sec. 13.3)
All of that property described in the Texas Constitution, article VIII, section 1-j, shall be fully taxable in the city beginning January 1, 1991.
(Ordinance 167 adopted 2/13/90)
Goods-in-transit, as defined in 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.
(Ordinance 249-07 adopted 11/13/07)