Charter of the City of Dallas Page: 45
92 p. ; 24 cm.View a full description of this legislative document.
Extracted Text
The following text was automatically extracted from the image on this page using optical character recognition software:
--45-
year, such taxes shall bear interest only from the dlate f the approval
d neces- of the supplement rolls. The Assessor and Collector of taxes may in
of any any year re-assess property which, because of irregularity in the assess-
by il- ment, of any previous year may have been improperly assessed; such re-as-
shall be sessment shall be at the value at which it should have been assessed in
of the any such year, and property owners of such property shall take notice
of such re-assessment, if made prior to the 1st of April in any year,.
rance to but if made after such date, notice shall be given by the Assessor and
ries and Collector of taxes as in case of the raising of an assessment. Any
iat shall property owner whose property has been re-assessed may appeal to the
itid pre- Iloard of Appeals as in case of an original assessment. p-toth
prescribe t;. The Assessor and Collector of taxes shall assess all property which
il define for any cause has not been rendered, placing such valuation thereon as
s as the he may deem just. If the owners of such property are unknown, such
iient of assessment may be made in the namle "nknowin."
1nd may 7. No irregularity in the time or manner of making or returning the
ber their city assessment rolls or the approval of such rolls shall invalidate any
assessment.
8. All property, real and personal, shall be rendered for taxation
ai bills by the owner thereof or his agent, as provided by the laws of the State
that all -for the rendition of property for assessment by the county; provided,
al prop- however, that in making such renditions the owner or agent shall not
o render be required to state the value of the real property, but shall furnish
ar. All to the Assessor and Collector, verified by the oath of the party making
me time such rendition, a full and complete list and schedule of all property,
verified real and personal, belonging to the person, firm or corporation in whose
kept on name such property is rendered. It shall be the duty of the Assessor
tnt fail- and Collector to value each and every item of the property so rendered
as may in accordance with 'the fair market price thereof upon a basis of valu-
ation to be applied alike to all taxpayers, and to transmit to the Board
real or of Commissioners all renditions thus made together w-ith a statement
us year, by him , verified by his oath, to the eflect that he has truly, fairly and
he shall equally valued all such property. The Hoard of Commissioners, sitting
he same as a Board of Equalization and Appeals, shall revise the tax rolls, and
or such it shall be their duty to correct all unequal assessments, and to increase
he same or reduce the valuation fixed by the Assessor and Collector, as the
may be case may require, so as to equalize the basis and method of assessment
for its adopted for all such renditions. It sha11 also be their duty to hear and
may be fairly determine all appeals from property assessments fixed by them
irs pre- or under their authority. It shall Ie the duty of the Board of Comni;-
the ap- signers to adopt such rules and regulations from time to time as to
ces may them may appear necessary to secure complete renditions for assess-
date on ments of all taxable property in the city.
,ed, and The Board of Commissioners shall cause to be prepared, as soon as
of such practicable after the tax rolls shall be revised and finally adopted, an
by ad- alphabetical list of the taxpayers of the city, together with the total
mch ad- amount of property assessed against each, which list shall be preserved
ie same in the office of the City Secretary and shall le accessible to the pub-
valorem lie.
iner of, 9. A lien is hereby created on all property, personal and real, in favor
Tect the of the City of Dallas, for all taxes, ad valorem, occupation or otherwise.
'r, that Said lien shall exist from .lanuary in each year until the taxes are
previous
Upcoming Pages
Here’s what’s next.
Search Inside
This document can be searched. Note: Results may vary based on the legibility of text within the document.
Tools / Downloads
Get a copy of this page or view the extracted text.
Citing and Sharing
Basic information for referencing this web page. We also provide extended guidance on usage rights, references, copying or embedding.
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/m1/51/: accessed July 16, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting Dallas Municipal Archives.