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Longview Overview
Longview, TX Code of Ordinances
City of Longview, Texas Code of Ordinances
Charter
Chapter 1 General Provisions
Chapters 2 - 3 Reserved
Chapter 4 Administration
Chapters 5 - 6 Reserved
Chapter 7 Aircraft
Chapters 8 - 9 Reserved
Chapter 10 Alcoholic Beverages
Chapter 11 Ambulances and Emergency Medical Services
Chapter 12 Reserved
Chapter 13 Animals and Fowl
Chapters 14 - 15 Reserved
Chapter 16 Bicycles
Chapters 17 - 18 Reserved
Chapter 19 Buildings and Structures
Chapter 20 Business Regulations
Chapter 21 Reserved
Chapter 22 Cemeteries
Chapters 23 - 24 Reserved
Chapter 25 City-Owned Facilities
Chapters 26 - 27 Reserved
Chapter 28 Court
Chapters 29 - 30 Reserved
Chapter 31 Discrimination
Chapter 32 Reserved
Chapter 33 Economic Development
Chapter 34 Elections
Chapters 35 - 36 Reserved
Chapter 37 Reserved
Chapters 38 - 39 Reserved
Chapter 40 Fire Prevention
Chapters 41 - 42 Reserved
Chapter 43 Reserved
Chapters 44 - 45 Reserved
Chapter 46 Food and Food Establishments
Chapters 47 - 48 Reserved
Chapter 49 Garbage, Trash and Weeds
Chapters 50 - 57 Reserved
Chapter 58 Offenses and Miscellaneous Provisions
Chapters 59 - 60 Reserved
Chapter 61 Oil and Gas Wells
Chapters 62 - 63 Reserved
Chapter 64 Repealed in its Entirety
Chapters 65 - 66 Reserved
Chapter 67 Outdoor Vendors and Solicitors
Chapters 68 - 69 Reserved
Chapter 70 Police
Chapters 71 - 72 Reserved
Chapter 73 Reserved
Chapters 74 - 75 Reserved
Chapter 76 Precious Metals and Gems
Chapters 77 - 78 Reserved
Chapter 79 Public Amusements
Chapters 80 Reserved
Chapter 81 Public Recreational Facilities
Chapter 82 Railroads
Chapters 83 - 84 Reserved
Chapter 85 Reserved
Chapters 86 - 87 Reserved
Chapter 88 Smoking
Chapters 89 - 90 Reserved
Chapter 91 Reserved
Chapter 92 Reserved
Chapter 93 Reserved
Chapter 94 Taxation
Chapter 95 Telecommunications and Cable Television Regulations
Chapter 96 Reserved
Chapter 97 Traffic
Chapters 98 - 99 Reserved
Chapter 100 Trailers, Mobile Homes and Trailer Parks
Chapters 101 - 102 Reserved
Chapter 103 Vehicles for Hire
Chapters 104 - 105 Reserved
Chapter 106 Reserved
UDC to Appendix A: Unified Development Code
Section 11.03. Property subject to tax; method of assessment.
All property, real, personal or mixed, lying and being within the corporate limits of the City of Longview on the first day of January, not expressly exempted by law, shall be subject to annual ad valorem taxation at its true market value. The mode and manner of making renditions, tax lists, assessments, tax rolls, delinquent tax rolls, collections and procedures for enforcing collection of such taxes shall be in accordance with the state laws governing the levy and collection of ad valorem taxes by cities, school districts and counties. The Gregg County Appraisal District shall assess all property which has been omitted from assessment in prior years upon a current supplemental assessment roll. The taxes upon such supplemental assessments shall be due at once, and if not paid within sixty (60) days thereafter, shall be deemed delinquent, and shall be subject to the same penalty and interest as other delinquent taxes for such year. If the ownership of any property should be unknown to the Gregg County Appraisal District shall enter that fact in the record.
In addition to the powers granted by this section, the city shall have the same power as county tax assessors and collectors in Texas to make back assessments, all at the same value and tax rates as such property should have been assessed and taxed for past years, and indicating the year or years for which it is assessed.