§ 4. Rendition of property for taxation; adoption of state law definitions.

(a)

It shall be the duty of every person owning or holding property within the City of Uvalde to render under oath to the assessor of taxes or such other person as may be provided for by ordinance at this office in said city annually within the time prescribed by ordinance of said city a full and complete inventory of all property so owned or held by him whether real, personal or mixed and to take and subscribe to an oath to the correctness of such inventory, which oath may be administered by the assessor or such other officer as aforesaid, acting in person or by deputy.

(b)

The definitions contained in the Texas Tax Code are incorporated in this Article by reference and, to the extent any term, provision or requirement of this Article is inconsistent with the Texas Tax Code, the Texas Tax Code shall govern.