There is hereby established the authority to levy and collect an annual ad valorem (property) tax of not exceeding one and one-half percent (1-1/2%) on one hundred dollars ($100.00) valuation of taxable property within the city. The tax rate shall be set annually by the city council in an amount to fund the annual budget of the city.
(2001 Code, sec. 11.101)
The city hereby authorizes participation in the Fayette County Appraisal District. The appraisal district shall be authorized to perform all appraisal and assessment functions required under the state Property Tax Code. The city shall be responsible for the collection of its municipal taxes unless otherwise contracted out.
(2001 Code, sec. 11.102)
Pursuant to section 26.02, Texas Property Tax Code, the city shall assess all property on the basis of one hundred percent (100%) of its appraised value.
(2001 Code, sec. 11.103)
The property taxes levied by the city each year shall become due on the first (1st) day of October of each year for which the levy is made and shall become delinquent on the following first day of February. Penalties and interest for delinquent taxes shall be incurred as provided for in accordance with section 33.01 of the state Property Tax Code.
(2001 Code, sec. 11.104)
To enforce the collection of delinquent taxes pursuant to section 6.30 of the state Property Tax Code, it is hereby provided, as authorized in section 33.07 of the state Property Tax Code, that taxes that remain delinquent on July 1 of the year in they which become delinquent shall incur an additional penalty in the amount of fifteen percent (15%) of the amount of taxes, penalty, and interest due, to defray the costs of collection.
(2001 Code, sec. 11.105)
At the request of any person, the tax collector for the city shall issue a certificate showing the amount of delinquent taxes, penalties, and interest due the city on a property according to the city’s current tax records. The tax collector shall charge a fee as provided for in the fee schedule found in appendix A of this code for each certificate issued and retain this fee as payment for such services as duly rendered.
(2001 Code, sec. 11.106)
Goods in transit, as defined by Texas Tax Code, section 11.253(a)(2), as amended by Senate Bill 1 enacted by the 82nd Texas Legislature in its first special session, shall remain subject to taxation by the city.
(Ordinance 2011.11.1 adopted 11/8/11)