Pursuant to the provisions of the Texas Property Tax Code (Tex. Tax Code, §§ 11.01 et seq.), and in addition to the exemption provided by § 37.020, an individual who is 65 years of age or older is entitled to an exemption from ad valorem taxes levied by the city of $3,000.00 of the appraised value of his or her residence homestead.
(`87 Code, § 22-8) (Am. Ord. 1989-4, passed 4-4-89)