Charter of the City of Dallas Page: 44
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I
'K-44--
rules and regulations and ordain and pass all ordinances deemed neces-
sary to the levying, laying, imposing, assessing and collecting of any
taxes provided for in this charter. tnless otherwise provided by ordi-
nance and this act all property in such city liable to taxation shall be
assessed in accordance with the provisions of the general laws of the
State in so far as applicable.
3. The Board of Conuissioners shall have power by ordinance to
regulate the manner and mode of making out tax lists, inventories aind
appraisements of property therein, and to prescribe the oath that shall
be administered to each person on rendition of his property, and pre-
scribe how, when and where property shall be rendered, and to prescribe
the number and form of assessment rolls and fix the duties and define
the powers of City Assessor and Collector, and adopt such measures as the
Board of Commissioners may deem advisable to secure the assessment of
all property within tlte city limits, and collect the tax thereupon, and may
provide a fine for all persons neglecting, failing or refusing to render their
property for taxation.
4. The Assessor and Collector of taxes shall, at least ten days 'before
the 1st day of January of each year, give public notice by hand bills
circulated through the city and by advertisement in some paper, that all
persons owning or controlling, as agent or otherwise, any personal prop-
erty or real estate subject to municipal taxation, are required to render
same for taxation on or before the 1st day of April of each year. All
merchants doing business in the city are required within the same time
to furnish the Assessor and Collector of taxes a true statement. verified
by affidavit, of all goods, wares and merchamlise owned or kept on
hand by such merchant on the 1st (lay of n.luiary. Any merchant fail-
ing to comply with this requirement shall be liable to such fine as may
be imposed by ordinance.
5. If the Assessor and Collector of taxes shall discover any real or
personal property which was subject to taxation for any previous year,
and which from any cause has escaped taxation for that year, lie shall
assess the same in a supplement to his next assessment roll at the same
rate under which such property should have been assessed for such
year, stating the year, and the taxes thereon shall be collected the same
as other assessments; provided, that such supplement roll may be
made at any time and reported to the Board of Commissioners for its
approval, and any number of such rolls may be made that may be
necessary. The taxes assessed in such supplement rolls for years pre-
vious to the approval of such rolls shall be due at once upon the ap-
proval of such rolls by the Board of Commissioners, and such taxes may
bear interest at the rate of six per cent per atum from the date on
which the same would have been delinquent if levied and assessed, and
if the same shall not be paid within thirty days after the date of such
approval, the City Collector shall proceed to collect the same by ad-
vertisemtent and by sale of such property as soon as practicable; such ad-
vertisement and sale to be made in the sante 1m1atitter and for the same
time as in cases of the sale of such propert- for other city ad valorem
taxes, as prescribed by the city charter; provided, that a misnomer of,
or failure to name the owner in the assessment roll shall not affect the
validity of the assessment of any taxes: and, provided further, that
when such taxes have not been attempted to be assessed for such previous
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Reference the current page of this Legislative Document.
Texas. Legislature. Charter of the City of Dallas, legislative document, 1907; (https://texashistory.unt.edu/ark:/67531/metapth610709/m1/50/: accessed July 17, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting Dallas Municipal Archives.