(a) 
Delinquency.
Except as provided in V.T.C.A., Tax Code § 31.04, the ad valorem taxes levied by the city council each year shall become due on receipt of the tax bill and are delinquent if not paid before February 1 of the year following the year in which imposed.
(b) 
Penalty.
A delinquent tax incurs a penalty of six percent of the amount of the tax for the first calendar month it is delinquent plus one percent for each additional month or portion thereof that the tax remains unpaid prior to July 1 of the year in which it becomes delinquent. However, a tax delinquent on July 1 incurs a total penalty of 12 percent of the amount of the delinquent tax without regard to the number of months the tax has been delinquent.
(c) 
No discount for advance payment; split payment option not allowed.
No discount for advance payment of taxes shall be allowed. The split payment option provided by V.T.C.A., Tax Code § 31.03, shall not be allowed.
(d) 
Interest on delinquent tax.
A delinquent tax accrues interest at a rate of one percent for each month or a portion of a month that the tax remains unpaid.
(Ordinance 2650, § 1(22-1), adopted 9/9/2002)
To defray the cost of collection of delinquent ad valorem taxes pursuant to V.T.C.A., Texas Tax Code § 6.30 such taxes which become delinquent on or after February 1 of a year shall incur a penalty of 20 percent of the amount of taxes, penalty and interest due on the dates set forth below:
(1) 
For delinquent personal property ad valorem taxes for the years 2005 and thereafter, such penalty is imposed as provided by V.T.C.A., Texas Tax Code § 33.11 after the tax remains delinquent on the 60th day after February 1 of such year;
(2) 
For taxes which become delinquent under V.T.C.A., Texas Tax Code §§ 26.07(f), 25.15(e), 31.03. 31.031, 31.032, or 31.04 such penalty is imposed on June 1 of the year such taxes become delinquent as provided by V.T.C.A., Texas Tax Code § 33.08;
(3) 
For all other ad valorem taxes, such penalty is imposed on such taxes that become delinquent before May 1 and remain delinquent on July 1 of the year they become delinquent as authorized by V.T.C.A., Texas Tax Code § 33.07.
(Ordinance 949, § 1, adopted 4/10/1982; Res. No. 99-88, adopted 11/8/1999; Ordinance 2650, § 1(22-2), adopted 9/9/2002; Ordinance 2865, § 1, adopted 12/12/2005)
In addition to any other exemptions provided by this article, the owner of a residence homestead who makes application therefor shall be entitled to an exemption from city ad valorem taxation of the greater of $5,000.00 or 20 percent of the appraised value thereof.
(Ordinance 2650, § 1(22-3), adopted 9/9/2002; Ordinance 3745, § 2, adopted 6/27/2022)
In addition to other exemptions provided by law, an individual who is disabled or is 65 years of age or older on or before January 1 of the tax year for which application is made, shall be entitled to a $36,000.00 exemption of appraised value of his residence homestead for city ad valorem tax purposes.
(Code 1975, § 22-1; Ordinance 2650, § 1(22-4), adopted 9/9/2002)
Goods, wares, merchandise, other tangible personal property and ores, other than oil, natural gas and other petroleum products, shall not be exempt from taxation even if acquired in or imported into the state to be forwarded outside the state and are detained in this state for assembly, storing, manufacturing, processing and fabricating and are transported outside the state not later than 175 days after the date they are acquired. The purpose of this section is to tax property otherwise exempt under the provisions of Article 8, Section 1-J, of the Texas Constitution.
(Ordinance 2650, § 1(22-5), adopted 9/9/2002)
[1]
Editor's note – Former § 74-36, which pertained to taxation of motor vehicles leased for personal use and derived from Code 1975, § 22-4, was repealed by Ordinance 2892, 7/10/2006.
Every travel trailer, as that term is defined by V.T.C.A., Tax Code § 11.14, which is registered in the state in compliance with V.T.C.A., Transportation Code ch. 502, on January 1 of the applicable tax year, and which is not held or used for the production is hereby exempted from ad valorem taxation by the city.
(Code 1975, § 22-5)
Goods in transit, as defined by section 11.253, Texas Tax Code which are not exempt from taxation under other law shall be subject to ad valorem taxation and shall not be exempt from taxation as provided by subsection (b) of such section.
(Ordinance 2960, § 1, adopted 1/22/2007; Ordinance 3168, § 2, adopted 11/14/2011)