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O-13-001 - 1/28/1913AN ORDINANCE PROVIDING FOR THE ASSESSMENT OF TAXES IN THE TOWN OF ROUND ROCK, TEXAS. BE IT ORDAINED by the Town Council of the Town of Round Rock, Texas that:- Sec. 1,- There shall be levied and collected an annual ad valorem tax not exceeding one-fourth of one per cent for general revenue purposes, on all property, real and personal, and mixed, in the town of Round Rock, Texas, not exempt by law from taxation; and the Town Council shall, on or before the first regular meeting in May of each year, fix by ordinance the amount of ad valorem tax to be assessed and collected for such year. Sec. 2.- On January first of each year, or as soon there- after as practicable, the assessor shall cause to be published in a newspaper published in the Town of Round Rock, a notice requiring all persons who own or control property within the town, not exempt from taxation, to call at his office and render the same for taxation within two months after publication of said notice. All property shall be listed for taxation between January 1st and May 1st of each year, when required, by the Assessor with reference to the quantity held, owned or controlled on the first day of January in the year for which the property is required to be listed or rendered. Ane property purchased or acquired on the first day of January, shall be listed by or for the person so acquiring it, provided if any property is listed or assessed on or after May 1st, the same shall be as legal and binding as if assessed before that date. Sec. 3.- All property shall be listed or rendered in the manner following: every person of full age and sound mind, being a resident of this Town, shall list all his real estate, moileys, credits, bonds, or stock of joint stock or other companies, moneys loaned or invested, annuities, franchises, royalties, and all other property. He or she shall list also all lands or other real estate, all moneys and other property invested, loaned or otherwise controlled by him or her, as agent or attorney or on account of any person, company or corporation, whatever. And all moneys deposited subject to his or her order, check or drafts, and credits due from oir owing by any person, body corporate or politic. Sec. 4. The property of a minor shall be listed by his guardian, or by the person having such property in charge. Sec.5.- The property of a wife by her husband, if in sound mind, if not by herself. Sec. 6.- The property of an idiot or lunatic, by the person having charge of such property. Sec. 7.- The property of a person for whose benefit it is held in trust, by the trustee of the estate. trator. Sec. 8.- Of a deceased person by the Executor or Admtnis- Sec. 9.- The property of corporations whose assets are in the hands of receivers, by such receivers. Sec.10.- The property of a body politic or corporate, by the president or proper agent or officer thereof. Sec.11.- The property of a firm or company, by a partner or agent thereof. Se0.12.- The property of manufacturers and others in the of an agent, by such agent, in the name of his principal, hands as real, personal and merchandise. Sec.13.- It shall be the duty of every Railrodd, Telegraph or Telephone Company, having a line running through or into this Town, or owning of possessing real estate here, to deliver a sworn statement the Assessor of on or before said Town, a owned by or in possession of the lst day of May of each year to classified list of all real estate said company in said Town, specifying (first) the whole amount of lot or lots, exclusive of their right of way and depot grounds, owned, possessed and appropriated for their use, with the fair market value of the same; (second) the length of their line in valuation shall include depots and grounds upon said Town, and the value thereof, which right of way, road bed, superstructure, which said depots are situated, and all shops and fixtures of every kind used in operating did road; all personal property of whatever kind or character, except rol- ling stock belonging to the Company, ot in their possession, describing and listing said property as is now required of the citizens of this Town. See, 14.- All property of private corporations, except e where some other provision is made by law, shall be assessed in the name of the corporation, and in collecting taxes on same, all personal property of such corporation shall be liable to be seized, whenever the same may be found in the County, and sold in the same manner as the property of individuals May be• -sold for taxes. Sec. 15.- All the statements and lists made by corporations that are required to be sworn to, shall be verified by the affi- davit of and signature of the secretary of said corporation, and if they have no secretary, the officer who discharges the duties of secretary of said corporation. Sec. 16.- Every bank, whether of issue or deposit, Banker, Dealer in exchange, or stock -jobber, shall, at the time fixed by this chapter for listing personal property, make out and fur - nisch the Assessor a sworn statement ehowing: Sec.17.- If a National Bank, the president or some other officer of such bank shall furnish the Town Assessor a list of names of all shareholders of the stock, together with the number and amount of shares of each shareholder of stock in such bank, and the shareholders of the stock in National Bakke in said Town shall render to the Tax Assessor the number of their shares, and the full and true value thereof. All shares of stock in National Banks not rendered to the Assessor of taxes within the time= pre- scribed by law for listing property for taxes shall be assessed by the Assessor against the owner or owners thereof as per state- ment furnished by the President or other officers of said Bank. Sec, 18.- National Banks render all other bonds and stocks of every kind ( except United Stated Bonds) and all shares of capital stock or joint stock, or stock of the companies, or corporation, held as investment or in any way representing assets, together with all other personal property belonging or pertaining to said Bank except such personal property as is specially exempted from taxation by law. Sec. 19.- National Banks shall be required to render all their real estate as other real estate is rendered and all the personal property of said National Banks herein taxed shall be valued as other personal property is valued. Sec. 20.- All other Banks;ankers, Brokers or Dealers in Exchange or Stock Jobbers shall render their lists in the manner following: Sub. lst. Amount of money on hand or in transit, or in the hands of other banks or bankers, brokers or others, subject to draft, whether the same be in or out of the Town ( except United States Treasurer Notes) Sub. 2nd. The amount of Bilis receivable, discounted or purchased, and other credits due, or to become due, including accounts receivable, interest accrued but not due, and interest due and unpaid. Sub. 3rd. From the aggregate amount of the items named in the ast, and 2nd of the last two subdivisions shall be deducted the amount of money on deposit. Sub. 4th. The amount of bonds or stocks of every kind (except United Stated bonds) and all shares of capital stocks or joint stocks of other companies or corporations, held as a in- vestment or in any way representing assets. Sub. 5th. All other property belonging to or appertaining to said bank or business, including both personal property and real estate, shall be listed as other personal property and real estate. Sec. 21.- Persons required to list property in behalf of others shall list it in the manner in which they are required to list their own, but they shall list separately from their own, specifying in each case the name of the person, estate or company, • or copporation to whom it belongs. Sec. 22.- The Assessor shall on the first day of January in each year and every year proceed to assess all property with- in the Town iimikm subject to taxation against the person or persons owning ar controlling the same on the first day of Janu- ary of each year, at its fair market value in money. Sec. 23.- The Assessor is authorized to demand of every person owning or having control of any taxable property, as agent, guardian, curator, trustee of otherwise, a list of such property with such description as will enable him to list and assess the same, and shall have power, and is required to examine the party under oath touching the same. Sec. 24.- Any person or persons refusing to list his, her or their property as aforesaid, or to testify under oath, con- cerning kilo property belonging to him, her or them, or under his, her or their charge, or to deliver a correct description of their property to the Asessor when called upon by him, or willfully omit such property from the list furnished by him, her or them, shall be deemed guilty of a misdemeanor and on conviction shall 4 be fined not less than Five nor more than One Hundred Jollars. Sec, 25,- The Assessor of taxes shall require each person rendering a list of taxable property to him for taxation under the assessment laws to subscribe to the gollowing oath or affir- mation, which shall be written or printed at the bottom of each inventory, to -wit: " 1, , do solemnly swear ( or affirm) that the above inventory rendered by me contains a true) full and complete list of all taxable property owned or held by me in my own name ( or for others as the case may be naming the parties for whom the list is made) in this Town subject to taxation by the laws of this Town and State on the first day of January made to all questions propounded to me touching the same, so (fill in date) and that I have true answers help me God." A. D. 1913. Passed and approved this the .ay of January, Attest: own Round Rock, Texas. / Secretary of he Town -ZT-Round Rock, Texas.