§ 91. The power of the city to assess, bill and collect ad valorem property taxes.
The City shall have power annually to assess, bill and collect ad valorem property taxes at the rate and in the total amount authorized by the Constitution of Texas and the general laws of this State. The ad valorem property taxes hereinabove authorized shall be assessed annually and collected on the taxable value of all real, personal and mobile home property having situs in the corporate limits of the City. There shall be an officer in the Finance Department who shall be known as the Tax Assessor-Collector of Taxes. This officer shall assess, bill and collect ad valorem property taxes in accordance with the Constitution of Texas and the State Property Tax Code. The tax levied by any improvement district in the City shall not exceed twenty-five cents annually.
(Ord. No. 85965, § 1 (Prop. 1), 5-5-97)