All rules, regulations, statutes and orders of the state which now apply to the state and counties thereof, as well as all other taxing agencies, as set forth in V.T.C.A., Tax Code, shall apply to the assessment of and the collection of the delinquent taxes of the city, in addition to the statutes as apply to the home-rule cities; and they are hereby in all things adopted by this city for such purposes, except that in no event shall the city be required to publish its delinquent tax list before filing suit thereon.
(Ordinance 291, sec. 1, adopted 1/14/52; 1972 Code, sec. 10-2; Ordinance adopting 2023 Code)
All compiled delinquent tax lists as prepared by the city tax collector are hereby adopted as being true and correct and shall be in all things introduced, either as the original or a certified copy thereof, in all cases involving delinquent tax cases, where the city is a party, and upon introduction thereof, shall be prima facie evidence of the taxes due, and against whom assessed, and the property thereon, and in the case of personal property the assertion that this is personal property shall not be disputed by the taxpayer, and the burden shall then be on the taxpayer to show cause why such taxes should not be collected.
(Ordinance 291, sec. 3, adopted 1/14/52; 1972 Code, sec. 10-3)
(a) 
Granted; amount.
From and after January 1, 1981, five thousand dollars ($5,000.00) of the appraised value of residence homesteads as defined by law of persons who have attained the age of sixty-five (65) years before January first of the year for which the exemption is claimed shall be exempt from city ad valorem taxes; provided, however, that where the ad valorem tax has heretofore been pledged for the payment of any debt, the taxing officers of the city shall have authority to continue to levy and collect the tax against the homestead property at the same rate as the tax so pledged until the debt is discharged, if the cessation of the levy would impair the obligation of the contract by which the debt was created.
(b) 
Filing for exemption; proof of age.
In order to secure the benefit of the exemption, for the year 1974, the owner shall on or before April 30, 1974 and between January 1st and April 1st of each year thereafter or succeeding years, file with the city tax assessor and collector, on a form furnished by the tax assessor-collector, a sworn inventory of such property owned on January 1st of each year for which the exemption is claimed, and shall initially furnish proof of age by certified copy of his or her birth certificate or, if such person does not have a certificate of birth, then by the affidavit of two (2) persons at least five (5) years older than the exemption claimant with actual knowledge of the date and place of birth and by the original or certified copy of any two of the following documents, which must be at least five (5) years old, to wit:
(1) 
Social security record;
(2) 
Federal census record;
(3) 
State census record;
(4) 
Own child’s birth certificate;
(5) 
Original birth notice in newspaper;
(6) 
School record;
(7) 
Insurance policy;
(8) 
Lodge record;
(9) 
Military record;
(10) 
Passport;
(11) 
Marriage record;
(12) 
Hospital record;
(13) 
Voter’s registration record;
(14) 
Church baptismal record;
(15) 
Employment record; and
(16) 
Physician’s record.
(Ordinance 668, secs. 1, 2, adopted 4/9/74; Ordinance 773, sec. 1, adopted 2/24/81; 1972 Code, secs. 10-11, 10-12)