All property, real, personal or mixed, lying and being within the corporate limits of the city on the first day of January, shall be subject to taxation, excepting such property as may be exempt from taxation under the Constitution, and the laws of the State of Texas. Pursuant to the Texas Tax Code, the chief appraiser of the appraisal districts of the counties in which the City of Dallas is located on or before the 25th day of July of each year shall make and return to the city council a full and complete list and assessment of all property, both real and personal, held, owned or situated in the city on the first day of January of each year and not exempt from municipal taxation. (Amend. of 4-2-83, Prop. No. 5; Amend. of 11-4-14, Prop. No. 4)
The city council shall have full power to provide by ordinance for the prompt collection of taxes assessed, levied and imposed under the Charter, and is hereby authorized to enforce the collection of same against all property subject to taxation and the owners thereof as provided by law. Unless otherwise provided by ordinance and the Charter, all property in the city liable to taxation shall be assessed in accordance with the provisions of the general laws of the state insofar as applicable.
If it is discovered that any real or personal property has been omitted from the tax appraisal rolls for the City of Dallas, the property will be added to the rolls and taxes, with any penalties and interest, will be assessed and collected on the property in accordance with the Texas Property Tax Code, as amended. (Amend. of 4-2-83, Prop. No. 5; Amend. of 5-3-97, Prop. No. 12)
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