The council shall have power to levy, assess and collect for general purposes, an ad valorem tax on all real property, tangible personal property and intangible personal property within the city limits of the City of Carrollton, or having its situs therein on January first of each year, not exempt from taxation by the Constitution and laws of the State of Texas, based upon its true value as provided by state law.
(Adopted by electorate, 9/19/1961; Am. Ordinance 1361 adopted 4/7/1987; Am. Ordinance 2364 adopted 8/11/1998)
All taxes shall be payable at the office of the assessor and collector of taxes in the City of Carrollton at the city hall building or at such other places in the City of Carrollton as may be specifically designated by the council.
No demand for such taxes shall be necessary but it is the duty of the taxpayer to make payment of such taxes in any lawful manner deemed appropriate by the council within the time specified by state law.
(Adopted by electorate, 9/19/1961; Am. Ordinance 1361 adopted 4/7/1987; Am. Ordinance 2364 adopted 8/11/1998)
All taxes heretofore levied are ratified and all ordinances relating to taxes now in force shall continue until amended or repealed by the council.
(Adopted by electorate, 9/19/1961; Am. Ordinance 1361 adopted 4/7/1987)
The taxes herein and hereby authorized to be levied shall become due and payable October 1 of the year assessed, and same shall be payable in any lawful manner deemed appropriate by the council at the office of the assessor and collector of taxes. Taxes shall be deemed and become delinquent if not paid prior to February 1 of the year following assessment and such delinquent taxes shall be subject to penalty, interest and any additional penalty to defray the costs of collection in the manner provided by state law.
The delinquent taxpayer shall be subject to the payment of all costs and expenses, court costs and additional costs including reasonable attorneys fees allowed by state law in the event a lawsuit is filed to collect any delinquent tax or part thereof.
The council may by ordinance provide that all taxes, either current or delinquent, due the City of Carrollton may be paid in installments, except that such installments shall not exceed one (1) year.
(Adopted by electorate, 9/19/1961; Am. Ordinance 1361 adopted 4/7/1987; Am. Ordinance 2364 adopted 8/11/1998)
Unless otherwise provided by this Charter and by ordinances passed hereunder, all property in the city liable for taxation shall be assessed in accordance with the laws of the State of Texas. In addition to the powers herein conferred with reference to the levy and collection of taxes, the City of Carrollton shall have and may exercise all powers and authority now conferred or which may hereafter be conferred upon cities having a population of more than 5,000 inhabitants by the laws of the State of Texas.
(Adopted by electorate, 9/19/1961; Am. Ordinance 1361 adopted 4/7/1987; Am. Ordinance 2364 adopted 8/11/1998; Charter Am. adopted 5/11/2021)