Under the authority of section 1-b(b) of article VIII of the
Constitution of Texas, three thousand dollars ($3,000.00) of the assessed
value of residence homesteads, as now defined by law, of persons sixty-five
(65) years of age or older on January 1 of any calendar year shall
be exempt from ad valorem taxation by the city for such year. Any
person claiming such exemption for his or her property shall, prior
to April 30 of the tax year for which such exemption is claimed, render
such property as a homestead upon a form prepared by the city tax
assessor-collector for such purpose and submit such proof of age and
ownership of the property as he may reasonably require. This exemption
shall become effective beginning with the 1976 tax year.
(Ordinance 75-2 adopted 7/1/1975; 1994 Code, sec. 1.401)
(a)
Whenever
any accounts for delinquent taxes owed the city are given to its tax
attorney for collection of taxes that become delinquent on or after
February 1 of a year but not later than May 1 of that year and that
remain delinquent on July 1 of the year in which they become delinquent,
the city shall be entitled to, and shall collect, an additional penalty
(including any interest owed) due on each delinquent property at the
time of collection, either before or after suit and/or foreclosure
sale, as provided by section 33.07 of the Texas Property Tax Code.
(b)
In addition to the collection expenses provided for in subsection (a) above, the city shall be entitled to collect the actual expenses incurred by the city in providing all data and information as to the name, identity, and location of necessary parties and the legal description of property necessary to the filing of any suit for delinquent taxes.
(Resolution 1139 adopted 4/9/1990; 1994 Code, sec. 1.403; Ordinance adopting 2024 Code)
