Loading...
HomeMy WebLinkAboutOrdinance - 015-1909 - The Levy, Assessment And Collection Of Taxes - 06/05/1909ORDINANCE NO. 15 AN ORDINANCE RROVIDING FOR THE LEVY, ASSESSMENT AND COLLECTION OF TAXES. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF LUBBOCK: Article 1. All property, real personal or mixed for the purpose of taxation shall be defined and constreud to include and mean all property which is now or hereafter made subject to taxation by the Laws and Constitu- tion of the State of Texas. Article 2. There shall be levied and collected from every male person, between the ages of twenty-one and sixty years (except such persons as are exempted by the Laws of Texas) resident within the City of Lubbock on the first day of January of each year, except for the year 1909, an annual poll tax of one dollar. Article 3. There shall be levied and collected an annual direct ad valorem tax not exceeding twenty-five cents on the one hundred dollars cash value situated and all property owned within this City on the first day of January of each year, except the year 1909, and all the property sent out of the City of Lubbock prior to the first day of January, excepting the year 1909, for the purpose of evading the payment of taxes thereon and afterwards returned to this City, except so much as is exempted from tax- ation. Article 4. There shall be levied and collected an annual direct public improvement tax not exceeding twenty-five cents on the one hundred dollars valuation of all property in this City, not exempt from taxation by the Laws and Constitution of this State and the United States, on the first day of January of each and every year, except for the year 1909 which values shall be estimated in the lawful currency of the United States. Article 5. In addition to the taxes herein enumerated, such other ad- dditional taxes may be levied and collected as may be authorized by Ordinance in accordance with the manner and method provided by the Laws of the State of Texas. Article 6. The City Council shall on or before the second Monday of February in each year, except for the year 1909, fix by Ordinance the amount of per centum each annual levy of ad valorem and public improvement taxes to be assessed and collected for such year; and all taxes due this City for whatever purpose levied are hereby made payable only in the current money of the United States. Article 7. All property subject to taxation shall be rendered in the mode required by the General Laws of the State of Texas in so far as the same may be applicable, except where otherwise provided by Ordinance. Article 8. The assessor and Collector of Taxes shall between the first day of January and the first day of April of each year except the year 1909 proceed to take a list of all taxable property held, owned or acquired in i this City on the first day of January of the year for such property is re- quired to be rendered in the manner authorized and directed by the Laws of the State of Texas in so far as the same may be applicable, where not otherwise specially provided by ordinance. Article 9. Every person partnership and Corporation owning property within the Limits of this City shall, within two months after published notice, in the manner required by the Ordinances of this City, and the General Laws of this State hand in to the Assessor and Collector of Taxes a full and complete inventory of the Property possessed and controlled by him, her, or them within said limits, not exempt from Taxation on the first day of January of the Current year, except the year 1909, verified as re- quired by Ordinance: and any person failing or refusing to comply with the provisions of this Article shall be guilty of a misdemeanor and shall be fined in any sum not exceeding one hundred dollars or imprisoned in the City prison not exceeding twenty days or by such fine and imprisonment, Article 10. The Assessor and Collector of Taxes shall require each person rendering a list of taxable property to him for taxation under the assessment Ordinance to subscribe the following oath or affirmation, which shall be written or printed at the bottom of each inventory, to -wit: "I do solemly swear (or affirm) that the above inventory rendered by me contains a full, complete, and true list of all taxable property owned or held by me in my own name (or for others, as the case may be, naming the person or firm for whom he rendered the list) in this City subject to taxation by the Ordinances of this City on the first day of , and that I have true answers made to all questions pro- poned to me touching the same so help me God." Sworn to and subscribed to before me this the day of A.D. 191_ Assessor and Collector of Taxes in the City of Lubbock, Texas. Article 12. All taxes upon real property shall be a lein upon such property until same have been paid. And should the Assessor and Collector fail to assess any real estate for any one or more years, the lein shall be good for taxes for any year thereafter, assess all the back taxes due thereon, according to the provisions of the Ordinances, and Statutes of the State of Texas. Article 13. All real and Personal property owned or held by any person in the City shall be liable for all City Taxes due by the owner thereof, aeeerding-te-the-previstene-of-eke-Ordinanees;-aad-Statntes-e€-tke-State including taxes on real estate, personal propserty, and Poll tax: and the Assessor and Collector of Taxes shall levy on any personal or real property to be found in this City to satisfy all deliquent taxes. Article 14. The Assessor and Collector of Taxes, or his Deputy, when- ever any ovvupation tax, liscense tax, or other taxes paid, shall give the person paying the same a receipt therefor, designating therein the character of tax, paying-tke-same specifying the amount of each kind of tax received, and the length of time for which the tax is paid, and shall give such des- cription as shall be necessary to identify the property, business or occupa- tion thus paid on; the said receipt shall have a duplicate stub showing the name of the person, the date, the amount of each separate kind of tax, the date of payment; and the Assessor and Collector of Taxes shaall impress his seal of office upon each receipt issued by him for all taxes and liscenses, and said Receipt when properly signed by the Assessor and Collector of Taxes, with the seal of office impressed thereon, shall be evidence of the payment of said tax. Article 15. The Assessor and Collector of Taxes on property shall begin the collection of taxes annually on the first day of October, or so soon there -after as he -may be able to obtain the property assessment rolls, books or data upon which to proceed with the business; and he shall advertise in any paper published in the City for two issues previous to the day said Tax Payers are required to meet him for the purpose of paying their taxes, stating in said notice the time and place the same are re- quired to be paid; and it shall be the duty of said Assessor and Collector, or his deputy, to remain at said place for a period of sixty days for the purpose aforesaid. And if any person shall fail or refuse to pay his taxes by the first day of December, the same shall be subject to such interest, penalties and costs, and the same is hereby imposed, according to the Laws of the State of Texas in such cases made and provided for the failure to pay State and County Taxes. Article 16. In addition to all the rights and remedies herein conferred on the Assessor and Collector for the levy, assessment, and Collection of taxes, the proper officers of the City of Lubbock under the provisions of the Laws of this State in the same manner as if such Laws were the Ordinance of this City, and in all such cases the City of Lubbock shall be the Plain- tiff in all suits for the recovery of taxes. Article 17. As the City of Lubbock was not created until the 6th day of April, 1909, the time for the listing of all property for the year 1909, shall be from and after July 1st, 1909, and the Assessor in making his renditions shall do so with reference to property held or owned on the 1st day of July 1909, and it is hereby declared that the City Taxes shall be levied for six months of the year 1909, or one half of the year 1909. Passed and approved this the 5th day of June, A.D. 1909. F.E. Wheelock, Mayor. ATTEST: W.M. Shaw, City Secretary (seal)