The text
Sec. 102-26. - Power to levy, assess and collect.#
The council shall have the power by ordinance to levy, assess and collect such taxes as it shall determine, not to exceed for any one year, 2½ percent of the taxable property of this city, for current expenses and for the purpose of construction or the purchase of public buildings, and other permanent improvements within the city limits, and for the construction and improvement of the roads, bridges and streets within the city limits.
(Code 1979, ch. 1, § 8(A))
Sec. 102-27. - Rendition of property.#
All persons, firms, corporations and associations shall, on or before April 1 of each and every year, furnish the assessor and collector of taxes of the city a full and complete statement, list and schedule, verified by affidavit, of all real and personal property situated in the city; all personal property located elsewhere and subject to taxation in the City of Burnet, owned, held or controlled by them, or in their possession as agent, bailee, warehouseman or custodian on January 1 next preceding; and shall in such statement, list and schedule state the name and address of the owner of such property.
(Code 1979, ch. 1, § 8(B))
State Law reference— Renditions and other reports, V.T.C.A., Tax Code ch. 22.
Sec. 102-28. - Assessment.#
(a)
Authority of city assessor and collector. The assessor and collector of taxes of the city is hereby authorized to prorate the taxes against tracts of land owned by different owners, which have been taxed together as one tract, and to apportion the lien held by the city for such taxes on each of the several tracts according to its proportion to the whole assessment.
(b)
Prorating of taxes; apportioning lien; notice to owner. The assessor and collector of taxes shall, upon the request of any owner of any tract of land, divide and apportion the lien to each of the tracts and prorate the taxes of each. If deemed necessary by the assessor and collector of taxes for the enforcement of the taxes due the city, he may prorate the taxes and apportion the lien, without first being requested by the owner of the tracts of land, but in such case he shall notify the owner of such tracts of land of his intention to do so, where the owners of the same are known to him, by giving each of the owners or their agents notice in writing three days prior to the time that the assessment of their property is to be prorated; provided, however, that if the name or address of any such owner or his agent is unknown, it shall be deemed sufficient notice if the assessor and collector of taxes shall post notice of his proposed intention to prorate the taxes in three public places in the city for a period of three days prior to the prorating of such taxes.
(c)
Recordkeeping by assessor and collector. The assessor and collector of taxes shall keep a wellbound book in which the prorating of all assessments made under the terms of this article shall be noted, as well as the names of the owners of the different tracts of land, and shall show in such book whether the assessment is made upon the request of the owner of the tracts of land or by the assessor and collector of taxes without such request. Such record of such prorating by the assessor and collector of taxes shall be considered prima facie evidence that all the requirements of this Code and of this article have been complied with. The assessor and collector shall note upon the tax rolls in some suitable manner the fact of the apportionment of the taxes, as well as the apportionment of the lien.
(d)
Powers of assessor and collector. The assessor and collector of taxes shall have all the power that is conferred upon him by the laws of the state and this Code for the purpose of carrying out the authority granted in this section.
(e)
Assessment rolls; records of real and personal property. The tax assessment rolls of the city shall be so compiled that the assessment rolls exhibit a complete record of the name of the owner of each piece of property listed and included upon the assessment rolls, so far as such owner can be ascertained. If the property be real property, the assessment roll shall give the assessed value and an adequate description of each piece of property upon the rolls, and shall give the number of acres or portion of an acre, or number of lots and blocks, or portions of such, contained in or composing the particular piece of property so listed, together with the value of any improvements that may be located thereon. If it is personal property, the rolls shall give a general description of the personal property owned, according to its class or character, and the total value of such personal property shall be shown by the assessment rolls.
(f)
Assessment rolls to show total amount of taxes assessed. The assessment rolls shall exhibit opposite the property listed for taxation, the total amount of taxes assessed against such piece of property so listed, but it shall not be necessary for the assessment roll to show what proportionate amount of the total tax levied against any particular piece of property is levied by virtue of the general ad valorem tax or special taxes assessed and levied under the authority of the city.
(g)
Article provisions not to affect makeup of original tax assessment sheets. Nothing in this article shall be construed to affect the manner and form of making up the original tax assessment sheets by the city tax assessor.
(Code 1979, ch. 1, § 8(C))
State Law reference— Local appraisal, V.T.C.A., Tax Code ch. 25.
Sec. 102-29. - Due date, delinquency, penalties and interest.#
The ad valorem taxes levied by the council each year shall become due on October 1 of the year for which the levy is made and may be paid up to the following January 31, without penalty, but if not so paid, such taxes shall become delinquent on the following day, February 1. Interest and penalties shall be as prescribed by V.T.C.A., Tax Code § 33.01 et seq., as amended from time to time.
(Code 1979, ch. 1, § 8(D))
State Law reference— Delinquency date, V.T.C.A., Tax Code § 31.02.
Sec. 102-30. - Homestead exemption—Person who is disabled or sixty-five years of age or older—Limitation of taxes.#
Pursuant to the authority granted by the above referenced constitutional amendment and Sec. 11.261, Tex. Tax Code, the total amount of ad valorem taxes imposed by the city on the residence homestead of a person who is disabled or 65 years of age or older may not be increased while such person or that person's spouse who is disabled or 65 years of age or older retains the residence homestead exemption on the residence.
(Ord. No. 2004-14, § 1, 8-24-04; Ord. No. 2004-20, § 1, 11-9-04)
Sec. 102-31. - Same—Same—Section 11.261 implemented.#
Sec. 11.261, Tex. Tax Code, is hereby adopted and applicable to ad valorem taxes levied and assessed by the City of Burnet on the residence homesteads of disabled persons and persons 65 years of age or older within the city. The terms, provisions, procedures and exceptions provided in Sec. 11.261, Tex. Tax Code, shall be applicable to the limitation on city ad valorem taxes on qualifying homesteads, and are incorporated herein as if set forth herein verbatim.
(Ord. No. 2004-14, § 2, 8-24-04; Ord. No. 2004-20, § 2, 11-9-04)
Editor's note— Ord. No. 2004-14, §§ 1, 2, adopted Aug. 24, 2004, amended §§ 102-30, 102-31 in its entirety to read as herein set out. Former §§ 102-30, 102-31 pertained to homestead exemption—Persons under 65 years and persons 65 years of age or older, and derived from § 102-30 bore no history note and § 102-31, homestead exemption—Persons 65 years of age or older derived from Code 1979, ch. 1, § 8(E).
Sec. 102-32. - Tax certificates.#
At any time the tax assessor and collector, when requested, shall issue a tax certificate with respect to any piece or parcel of property, the correctness of such certificate shall be certified officially by him and shall show the description of the property and the amount of the delinquent tax and penalty for each year. When so compiled and certified, such certificate shall constitute a sufficient tax record of the property covered by it. A fee of $10.00 shall be charged for such certificate.
(Code 1979, ch. 1, § 8(F))
State Law reference— Tax certificate, V.T.C.A., Tax Code § 31.08.