A. Exemption From Tax:
1. There shall be an exemption from ad valorem property taxation by the city in the amount of five thousand dollars ($5,000.00) of the appraised value of the residence homestead of an individual who is disabled or is age sixty five (65) or older. (Ord. 1988-04, 3-15-1988; amd. Ord. 02-02-02, 2-19-2002)
2. The city of Alamo, Texas, adopts a tax limitation of ad valorem property taxes for qualified homesteads of property owners who are either sixty five (65) years of age or older or a disabled person.
The city of Alamo, Texas, will not be able to increase homestead ad valorem property taxes to citizens who are disabled, or age sixty five (65) or older unless significant improvements are made to the home other than normal repairs or maintenance.
The city of Alamo, Texas, will provide for the extension of such tax limitations to surviving spouses of elderly persons if such spouse is fifty five (55) years of age or older at the time of death of the elderly persons. (Ord. 04-08-04, 8-17-2004)
3. a. "Travel trailer" means a house trailer type vehicle or a camper trailer, regardless of whether the vehicle is affixed to real property that:
(1) Is less than four hundred (400) square feet in area; and
(2) Is designed primarily for use as temporary living quarters in connection with recreational camping, travel, or seasonal use and not as a permanent dwelling.
b. The governing body of a taxing unit, other than a school district, by official action of the body adopted in the manner required by law for official action may exempt from taxation a travel trailer that a person owns, regardless of whether the travel trailer is real or personal property if:
(1) On January 1 of the applicable tax year, the travel trailer is registered in this state in compliance with chapter 502, Transportation Code; and
(2) The travel trailer is not held or used for the production of income.
The city commission finds that it is in favor of adoption of the exemption provided as described above, and further, that such exemption shall apply to taxes imposed in the year 2002, and in each successive tax year until repealed by action of the city commission or as otherwise provided by law. (Ord. 02-02-02, 2-19-2002; amd. Ord. 04-08-04, 8-17-2004)
B. Tax Notice: No demand or notice shall be necessary in order to render any tax levied by the city due and payable or to enforce its collection, it being hereby made the duty of all taxpayers to attend at the office of the city tax collector and make payment of all taxes when due, in cash, as herein provided.
C. Penalties:
1. Ad valorem taxes that remain delinquent on July 1 of the year in which they become delinquent shall incur an additional penalty to defray costs of collection, said penalty to be in the amount of fifteen percent (15%) of the amount of taxes, penalty and interest due the city.
2. The tax collector of this jurisdiction is hereby directed to cause to be mailed, during the month of May, notices to all delinquent taxpayers, where addresses are available, of the additional penalty to be imposed as hereinabove set forth. (Ord. 728, 5-18-1982; amd. 1994 Code)
A. Signature Cards; Checks:
1. Signature cards for all bank accounts for the city shall have the signatures of the city secretary, the mayor and all the commissioners of the city. Each check, including payroll checks, to be issued by the city shall have the signature of the city secretary, the mayor and one of the commissioners or the signature of the city secretary and two (2) commissioners in the absence of the mayor. (Ord. 625, 4-19-1977)
2. The city manager, from the effective date hereof, shall be empowered to sign checks of the city in the absence of the city secretary, in addition to the mayor and city commissioners, and his signature shall be placed upon the signature card of the city's depository bank and honored for such purposes. (Res. 671, 5-29-1971)
B. Reporting Of Expenditures: All expenditures shall be reported to the board of commissioners on a monthly basis. (1994 Code)