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O-79-706 - 6/28/1979ORDINANCE NO. 7t0(n AN ORDINANCE PROVIDING FOR A TAX ASSESSOR -COLLECTOR; SETTING FORTH DUTIES OF TAX ASSESSOR -COLLECTOR; PRO- VIDING FOR A BOARD OF EQUALIZATION; SETTING FORTH POWER AND DUTIES OF BOARD OF EQUALIZATION; PROVIDING FOR TAX EXEMPT PROPERTY; AND PROVIDING FOR PROCEDURES FOR DETERMINATION AND COLLECTION OF DELINQUENT TAXES. BE IT ORDAINED BY THE COUNCIL OF THE CITY OF ROUND ROCK, TEXAS ARTICLE I. TAX ASSESSOR Sec. 101. Notice to render property for taxation. On or before the first day of January of each year the tax assessor shall publish in the official newspaper of the city a notice requiring every person holding, owning or controlling property on the first day of January of each year within the limits of the city, which property is liable for taxation, to render such property to him for taxation by the city on or before the thirtieth day of April of each year. Sec. 102. Preparation of tax list by tax assessor. After the first day of January, it shall be the duty of the tax assessor to proceed to take a list of all personal property in the city, and to assess the value thereof in the manner following, to -wit: By calling upon the person, or by calling at the office, place of business or residence of the person and listing the property as required by law, in his name, and requiring the person to make a statement as to the same, under oath, as prescribed in section 104 and shall proceed so to make assessments until the thirtieth day of April of each year. Sec. 103. Who shall make annual return. Every person holding, owning or controlling property within the limits of the city shall between January first and April thirtieth of each year hand to the tax assessor a full and complete sworn inventory of the property held, owned or controlled by him, within the limits of the city on the first day of January of the current year and not exempt from taxation, which shall be verified inventories, as hereinafter prescribed. In the case of partnership or corporation the duty of handling such inventory shall devolve upon each member of the partnership and upon the secretary, president and treasurer of such corporation, and upon every other person having charge of such partnership or corporation within the city. Sec. 104. Return to be verified. (a) Such inventory shall be verified by the written affi- davit of such person, or of such member of such partnership, or of such secretary, treasurer, or president or such other person having charge of such partnership or corporation within the city. (b) The tax assessor shall require each party rendering property to him for taxation to subscribe to the following oath, which_ shall be printed at the bottom of each inventory: 1, (filling the blank withthe name of the person subscribing) do solemnly swear (or affirm) that the above inventory rendered by me contains a full, true and complete list of all taxable property owned by me, and held in my own name, or held by me for or of which I have the custody, as agent, guardian or administrator, in this city, subject to taxation by the laws of this state and the ordinances of this city, on the first day of January, (filling the blank withthe year), and that I have made true answers to all questions propounded to me touching the same, so help me God, Sec. 105. Notice to appear before assessor. If any person who is required by this article to list property shall be sick or absent when the tax assessor calls for a list of his property, the tax assessor shall leave at the office, or usual place of residence or business of such person, a written or printed notice, requiring such person to call at his office and render a list of his property at such time as the tax assessor may designate in the notice, and the tax assessor shall note in a book the date of leaving such notice. Sec. 106'. Confirmation or alteration of valuation by tax assessor. If the person listing property makes oath and the tax assessor is satisfied that it is correctly valid, he shall list the same accordingly, but if the tax assessor is satisfied that the value is too low, he shall list the same at such value as he, as a sworn officer, deems just. Sec. 107. Appeal from tax assessor's valuation. If the assessment by the tax assessor is excessive in the view of the person listing such property, upon appeal by such person to the board of equalization, the value shall be decided by the board of equalization, whose valuation shall be final. Sec. 108. List of persons failing to make return. In every case where any person whose duty it is to list any property for taxation, has refused or neglected to list the same when called on for that purpose by the tax assessor, or has refused to subscribe the oath in regard to the truth of his statement of property, or any part thereof, when required by the tax assessor, the tax assessor shall make a written record of the name of such person who refuses to list or swear. In every case where any person required to list property for taxation has been absent or unable from sickness to list the same, the tax assessor shall note in a book the name of such person and cause of such failure. Sec. 109. List of unrendered property, In all cases of failure to obtain a statement of all real or personal property in this city subject to taxation, from any cause, before April thirtieth of each year, it shall be the duty of the tax assessor to ascertain the kind and value of such property and assess the same, at what he believes to be the true and fair value thereof, whether the owner be known or unknown, which assessment shall be added to the rendered assessments and shall be presented to the board of equalization with the rendered assessments. Such assessment, when approved, shall be as valid and binding as if such property had been rendered by the proper owner thereof. Sec. 110. Assessment of property omitted in former assessment. Whenever the tax assessor shall ascertain that any real or personal property has not been assessed for a former year, he shall assess the same in his next assessment roll or inventory (in a supple- ment), at the same rate at which such property should have been assessed, stating the year for which it is assessed, and the taxes thereon shall be collected in the same manner as other assessments. In all cases where any. party has omitted to render property for tax- ation, for any former year, and such taxes have not been paid, such party shall render such property for assessment for the year thus omitted and pay his taxes, and the tax assessor shall enter such property in the supplement. to his next assessment roll, under the head of "Payments for Former Years." Sec. 111. Property to be assessed at fair market value. The tax assessor, in the performance of his duties, under the Constitution of the stateand the Charter shall assess all taxable property in the corporate limits of the city for taxation, at not less than its fair, reasonable cash market value, or, if it has no market value, then at such sum as such officer shall deem the fair, real or intrinsic value. The tax assessor shall cause all assessment lists and books to be brought before the board of equalization so as to show that every person has rendered his property at its fair market value, so that the board of equalization may ascertain the value of such property and lower or raise the value of the same, all as pro- vided by law. Sec. 112. Validity of assessments. Should any property be listed or assessed for taxation after the thirtieth day of April of any year, or should the tax assessor or his deputy fail to administer the oath, or attest the same as herein prescribed, or should the party rendering the property for taxation fail to subscribe the list, the assessment shall neverthe- less be as valid and binding to all intents and purposes as if made in strict pursuance of law and this article. 4 Sec. 113. Preparation of tax rolls. After the board of equalization has revised such tax rolls or inventory and the city council has adopted the tax rate for the fiscal year, then from such list as corrected and approved by the board of equalization, the tax assessor shall prepare the tax rolls. ARTICLE II. BOARD OF EQUALIZATION Sec. 201. Appointment; fixing time of meeting. The city council shall appoint members to a board of equali- zation as provided by Article 10 Section 10.08(c) of the Home Rule Charter. Sec. 202. To meet annually; assessor -collector to act as secretar The board of equalization shall convene annually, to receive all the assessment lists or books of the assessor of the city, for examination, correction, equalization, appraisement, and approval. At each meeting of said board the city assessor and collector or such person appointed by the City Manager shall act as secretary to said board. Sec. 203. Powers of the board. The board of equalization shall cause the tax assessor to bring before thein, at the time so fixed all the assessment lists or books of the tax assessor of the city for their examination. Said board shall have all of the powers and duties enumerated in Article 10, Section 10.08(c) of the Home Rule Charter. Sec. 204. Complaints to be heard by board; witnesses. Any person may file with the board at any time before the final action of the board a complaint as to the assessment of his or any other person's property, and said board shall hear his com- plaint. The complainant shall have the right to have witnesses summoned in sustaining said complaint as to the insurance on said property, or therents and profits it may bring to the holder thereof. --5 Sec. 205. Lists to be delivered by assessor. The tax assessor, when he delivers to the board his lists and books, shall also furnish a certified list of the names of all persons who either refuse to swear or qualify or to sign the oath as required by law, together with a list of the property of such persons situated within the corporate limits of the city, as made by him through other information. The board shall examine such lists and appraise the property so listed by the tax assessor. Sec. 206. Raising property values --Setting meeting; notice. In all cases where the board of equalization shall raise the value of any property appearing on the lists or books of the assessor, they shall, after having examined such lists or books and corrected all errors appearing therein, adjourn to a day not less than ten (10) nor more than fifteen (15) days from the date of the adjourn- ment, such day to be fixed by the order of adjournment, and shall cause the secretary of the board to give written notice to the owner of such property or to the person rendering the same of the time to which the board has adjourned, and that such owner or person rendering said property may at that time appear and show cause why the value of said property should not be raised. Such notice may be served by depositing the same, properly addressed and postage paid, in the city post office. Sec. 207. Same -R Final valuation. The board of equalization shall meet at the time fixed in the order of adjournment, and shall hear all persons the value of whose property has been raised. If the board is satisfied they have raised the value of such property too high, they shall lower the same to its proper value. The action of the board at such meeting shall be final, and shall not be subject to revision by said board or by any other tribunal. Sec. 208. Exainina.t :on of tax rolls. The board of equalizationp after it has finally examined and equalized the value of all property on the tax assessor's lists or books, shall approve said lists or books and return them, to- gether with the lists that he may make up therefrom his general rolls as required by law; and when said general rolls are so made up the board shall meet again to examine and approve said rolls. ARTICLE III. TAX EXEMPT PROPERTY Sec. 301. Roll for tax exemption. The tax assessor shall provide a separate book or listing for recording all real and personal property situated in the city that is exempt from taxation under the Constitution and Statutes of the State of Texas. Sec. 302. Payment of all past due taxes prior to exemption. No property shall be placed on the tax exempt roll unless and until all taxes that have accrued on the property prior to the granting of the exemption have been paid. Sec. 303. Effective 'date of the exemption. Property acquired after January 1 of any year shall not be entitled to an exemption for such year. Sec. 304. Petition for exemption. (a) Any person owning property that is entitled to an exemption from taxation may file a petition with the city secretary addressed to the mayor and city council, setting forth the legal description of such property, the owner in fee of such property, the date it was purchased, the exclusive use to which the property is being put that would entitle it to tax exemption, a narrative statement as to the reason why such property is subject to tax exemption, and such other information as the tax assessor may from time to time require. (b) The form for the petition for tax exemption shall be sub- stantially as follows; PETITION FOR TAX EXEMPTION TO THE HONORABLE MAYOR AND CITY COUNCIL OF ROUND ROCK, TEXAS: The following described property is owned by Lot or Lots No Block No. Subdivision Street Address of the above property (This property was purchased from Date of Purchase 19 Deed recorded in Volume Page of the Deed Records of the County Clerk.) Since , 19 the above property has been used exclusively for (See Article 7150 and Article 7150b, RCST, and Article viii, Section 2, of the Constitution of Texas). It is requested that an investigation be made to determine if said property is entitled to tax exemption under the Constitution and laws of the State of Texas, and, if so, please have the same placed on the list of exempt property commencing with the 1st day of January of the appropriate tax year. The Tax Assessor and Collector will be promptly notified of any future sale or change in use of the above property. NAME OF ORGANIZATION BY: TITLE ADDRESS Sworn to and subscribed before me this day of 19 Notary Public, Williamson County, Texas CERTIFICATE OF TAX COLLECTOR As Tax Collector of the City of Round Rock, Texas, I hereby certify that all taxes assessed by the City of Round Rock against the above property up to and including the current year ending December 31, 19 , have been paid. City Tax Collector NOTE: This application is to be filed with the City Secretary and accompanied by a letter from the Organ- ization setting forth in greater detail the activities of the Organization in connection with the use of the property for which an exemption is desired. Sec. 305. Council to pass on petitions for exemption. All petitions for exemption of property from taxation shall - 8 be presented to the city council, which in its discretion shall have the authority to require additional evidence concerning the ownership or use to which the property is being put. If the city council determines that the property is entitled to tax exemption under the Constitution and Statutes of the pass an ordinance placing such property on If it determines that such property is not State of Texas, it shall the tax exempt roll. entitled under the Con- stitution and Statutes of the State of Texas to tax exemption, it shall pass an ordinance denying the petition for tax exemption. Sec. 306. roll. Duty of tax assessor to put property on tax exempt The tax assessor and collector shall place all property on the tax exempt roll that has been exempted from taxation by ordin- ance duly passed by the city council. Sec. 307. Removal of property from tax exempt roll. It shall be the duty of the tax assessor and collector to notify the city council at any time that any property that is on the tax exempt roll is no longer owned by the person or organization or political subdivision that is entitled to a tax exemption, or is no longer being used so as to entitle the same to tax exemption under the Constitution and Statutes of the State of Texas. If the city council determines that such property is no longer entitled to a tax exemption it shall pass an ordinance removing such property from the tax exempt roll, ARTICLE IV. DELINQUENT TAXES AND MISCELLANEOUS Sec. 401. When taxes become delinquent; penalty; interest. All taxes are payable on October first and become due on the first day of January of each year, and shall become delinquent on the. first day of February next following, and if not paid on or before the 31st day of January, the following penalties shall be payable thereon, During the month of February, one percent (17); during the month of March, two percent (2%); during the month of April three percent (3%); during the month of May, four percent (4%); during themonth of June, five percent (570)1 and on and after the first day of July, eight percent (87). All delinquent taxes shall bear interest at the rate of six percent (6%) per annum from the date of delinquency, payable at the rate of one-half percent (1/2%) per month as it becomes due. Sec. 402. Interest and penalty will not be remitted by tax collector. The tax collector shall not remit any interest or penalty and it shall be his duty to charge the interest and penalty in addi- tion tothe taxes when they are paid after the date fixed when the taxes shall become delinquent. Sec. 403. Delinquent tax list. The tax collector shall place the tax roll in a file provided fox that purpose. When the tax has been paid, the item on which such payment is made shall be withdrawn from that file and placed in a retired file kept for that purpose, all such upon which payment has not been made before delinquency shall remain in the original file until file shall delinquent before the shall take the same. paid, so that all such that so remain in the original constitute the delinquent tax record of the City. Such tax list shall be furnished to the city attorney on or first day of June of each year. The city attorney such action as may be appropriate for the collection of Sec, 404. Tax suits. The city may bring suit in any for the recovery of any taxes due the and cost due thereon and to foreclose court of competent jurisdiction city with interest, penalty the tax lien upon such property, but this remedy shall be cumulative of all other remedies. 10 - Sec. 405. Tax rate to be used when city council fails to act. Should the city council fail, refuse or neglect to pass an ordinance for any one year, levying the taxes for that year, the ordinance last passed levying taxes will be considered in force and a failure to pass such an ordinance shall in no wise invalidate the collection of any taxes. Sec. 406. State law adopted. Any matter pertaining to the assessment, collection and suits pertaining to delinquent taxes not specifically covered by this ordinance shall be governed by Title 122, Chapter 10, and Title 28, Chapter 5, of the Revised Civil Statutes of Texas, which chap- ters are hereby adopted. Sec. 407. Savings Clause. The invalidity of any section or provision of this ordinance shall not invalidate other sections or provisions thereof. Sec. 408. Repealing Conflict Ordinances. All ordinances, parts of ordinances, or resolutions in conflict herewith are expressly repealed. (Mark through the following alternative that is not applicable) Alternative. 1. By motion duly made, seconded and passed with an affirmative vote of all the Council members present, the requirement for reading this ordinance on two separate days was dispensed with. READ, PASSED, and ADOPTED on first reading this day of , 1979. Alternative 2. READ and APPROVED on first , 1979. APPROVED and ADOPTED READ day of _�i.L'fl/ , 1979. AT EST: AP Ili At J'1,NNE LAND, Ci -y Secretary reading this on seco eading day of hi the ,94 ARRY L. TONN, Mayor City of Round Rock, Texas - 11