(A) Participation in appraisal district. The city hereby provides for participation in the Atascosa County Central Appraisal District. The appraisal district shall be authorized to perform all appraisal functions required under the State Property Tax Code. The city shall perform all collection functions. Property tax administration shall be in accordance with the State Property Tax Code subject to the local options permitted under the code as provided herein.
(B) Tax due date. The property taxes levied by the City Council each year shall become due on October 1 of each year for which the levy is made and shall become delinquent on the following February 1. Penalties and interest for delinquent taxes shall incur in accordance with the Tex. Property Tax Code, § 33.01.
(C) Tax certificates. The city tax collector shall collect a fee of $10 for each tax certificate issued as authorized by Tex. Property Tax Code, § 31.08. Tax certificate fees shall be deposited into the city treasury.
(D) Additional penalty to defray costs of collection of delinquent taxes. Whenever the City Council shall deem it necessary, accounts for delinquent ad valorem taxes owed to the city may be referred to its tax attorney for collection through suit or otherwise, and the city shall be entitled to and shall collect, a collection fee of 15% of the delinquent taxes and penalty (including any interest owed) due at the time of collection or judgment, which shall be an authorized collection expense.
(E) Elderly tax exemption. The homestead exemption offered by the city to property owners 65 years of age or older is $14,000. This exemption is deducted from the valuation before the tax amount is figured for the property.
(1989 Code, Ch. 1, § 9)
Statutory reference:
Tex. Property Tax Code, §§ 1.01 through 43.04