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In any suit by the city for the collection of any delinquent tax where it shall appear that the description of any property in the city assessment rolls shall be insufficient to identify such property, the city shall have the right to set up in its pleading a good description of the property intended to be assessed, and to prove the same, and to have its judgment foreclosing its tax lien upon the same, and personal judgment against the owner, for such taxes, the same as if the property where fully described upon the assessment rolls. (Renumbered by Amend. of 4-2-83, Prop. No. 5)
The provisions herein for the collection of taxes shall not be construed to prevent the city from filing suit in any court of competent jurisdiction for the collection of any taxes due on real estate, as well as personal property, and for the enforcement of levies for such taxes; and the assessment rolls shall be prima facie evidence of the facts stated in said rolls and that all taxes assessed on such rolls have been regularly levied and assessed in accordance with the provisions of this Charter and the state law; and no irregularity in the manner of levying or assessing taxes shall invalidate the same unless it appears from affirmative proof that such irregularity operated injuriously to the taxpayer attempting to avoid the payment of such tax. (Amend. of 4-2-83, Prop. No. 5)
The city council shall have the power to levy, for general purposes, an annual ad valorem tax on all real, personal and mixed property within the territorial limits of the city, not exempt from taxation by the Constitution and laws of the State of Texas, based upon its true full value in money as provided by law, to the extent of the constitutional limit permitted by the State of Texas. (Renumbered by Amend. of 4-2-83, Prop. No. 5)
Unless otherwise provided by this charter amendment and by ordinances passed thereunder, all property in such city liable to taxation shall be assessed and collected in accordance with the provisions of general laws of the state, insofar as applicable. (Amend. of 4-2-83, Prop. No. 5)
The tax assessor and collector shall not be required to make separate assessments of individual, joint, common, or conflicting interest in any real estate, but the owner of such interest may furnish to the tax assessor and collector at any time before May 1 of each year, and not thereafter, a written description of any parcel of land in which the owner has an interest less than the whole, showing the amount of interest the owner has in the parcel, and the tax assessor and collector may assess such interest as a separate parcel and the remaining interest as a different parcel and proceed to fix the value of each. (Amend. of 4-2-83, Prop. No. 5; Amend. of 11-8-05, Prop. No. 13)
The tax assessor and collector may receive the taxes on parts of any lots or parcels of real property or on an undivided interest therein, but no such taxes shall be received until the person tendering the same shall have furnished the tax assessor and collector a particular description of the particular part or interest on which payment is tendered, and the tax assessor and collector shall enter such specification in the name of the person paying and at the proper place in the assessment books, so that the part or interest on which payment has been made and the part or interest on which taxes remain unpaid may clearly appear. (Amend. of 4-2-83, Prop. No. 5)
In addition to the powers herein conferred with reference to the assessment and collection of taxes, the City of Dallas shall have and may exercise all powers and authority now conferred or that may hereinafter be conferred upon cities by the general laws of the State of Texas. (Renumbered by Amend. of 4-2-83, Prop. No. 5)