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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)