eLaws | eCases | Texas Statutes | Texas Administrative Code | Texas Courts | Counties & Cities of Texas | Code of Federal Regulations | United States Code |
 Uvalde
 Code of Ordinances
 CITY CHARTER OF THE CITY OF UVALDE, TEXAS
 Article V. TAXES AND TAXATION

  § 2. Property taxes.  

Latest version.

  • (a)

    The city council shall have the power and duty to levy annually for general purposes and for the purpose of paying interest and providing a sinking fund on the bonded indebtedness of the city an ad valorem tax on all real, personal and mixed property within the city, not exceeding two dollars ($2.00) on each one hundred dollars ($100.00) appraised valu-tion of such property. All ad valorem property taxes shall be due and payable on or before the first day of January each year, or such other date established by state law, at the office of the director of finance or such other place as authorized by the city council. Such taxes may be paid at any time after the tax rolls for the tax year have been approved and shall become delinquent and subject to penalties and interest if not paid on or before the first day of January, or such other date established by state law, following the levy. The failure to levy or assess taxes does not relieve any owner or property from the tax liability on any taxable property and, if the city council shall fail to adopt an ordinance levying taxes for any fiscal year of the city, then the last ordinance adopted by the council levying taxes shall be and remain in full force and effect as the ordinance levying taxes for the year for which the city council failed to adopt an ordinance levying taxes, and the failure to adopt such ordinance for any year shall in no wise invalidate the tax levy and collection for that year.

    (b)

    If not provided and established by the Texas Tax Code, the city council shall by ordinance determine and provide when taxes shall be due and payable; fix the time and terms of payment of taxes; prescribe penalties for the nonpayment or late payment of taxes upon the expiration of the time fixed by the said council; and provide for split payments of city taxes.

    (c)

    The city council or any other officer of the city shall never extend the time for the payment of taxes, or remit, discount, compromise or waive any tax or penalty legally due the city, but the city council may by ordinance provide for the remission, discount, compromise or waiver of penalties to all persons, firms and entities legally owing any taxes where such remission, discount, compromise or waiver of penalty is for particular and specified tax year, or tax years, and applies equally to all persons, firms and legal entities owing taxes to the city for such year or years.