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

  § 6. Collection of taxes.  

Latest version.

  • (a)

    The city council shall have full power to, by ordinance, provide for the prompt collection of all taxes levied, assessed and due or becoming due to said city and prescribe where property shall be assessed or rendered for taxes and when the taxes thereon shall become due and payable and to that end may and shall pass all ordinances and make all such provisions as may be necessary for levying, imposing, assessing and collecting said taxes, regulating the methods of making out tax lists and inventories and fixing the duties and defining the powers of the assessor and collector of taxes or such other officer as may be designated therefor by the city council.

    (b)

    All taxes shall be payable at the office of the assessor and collector or such other officer as the city council may prescribe and no demand for payment thereof shall be requisite or necessary to enforcement of the collection thereof, nor for the collection of any taxes due before the passage of this Article.

    (c)

    All property which the owner thereof may have failed or refused to inventory, assess or render for taxation for years prior to the passage of this Act, shall be by the officer designated by the city council inventoried, assessed and rendered for taxes for the year or years for which the same was not so rendered, inventoried and assessed by the owner thereof and such officer designated by the city council shall have the right and it shall be his duty at any time to revise, correct and re-assess and properly describe any property incorrectly rendered or assessed or improperly described without the necessity of giving notice to the owner thereof, provided, however, that the valuation as fixed by the board of equalization shall not be changed and such inventory and assessment when revised and worked over shall be as valid and effective as if on such assessment sheets and tax rolls and as if regularly and duly rendered and assessed by the owner for the year for which rendered, assessed and inventoried as above provided for by the officer of the City of Uvalde, designated by the city council and said tax rolls and assessment sheet shall be prima facie evidence that said property was regularly and duly rendered, inventoried, assessed and properly described in all respects as if done duly and regularly by the owner the first instance.