Charter of the City of Dallas Page: 48
92 p. ; 24 cm.View a full description of this legislative document.
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amount of the delinquent tax. if redeemed in three months; fifty per
cent penalty if redeemed inl six months; seventy-live per cent penalty
if redeemed in one year, and one hundred per cent if redeemed there-
after within two years, the said penalties to go to the purchasers at tax
sales, whether the purchaser be the city or an individual.
20. If any real property sold for taxes under the provisions of this
act shall not be redeemed within two years from the day of sale, the
holder of the tax deed shall have the right to bring suit in any district
court in the County of Dallas to have the absolute title to such real
estate, without any equity of redemption, vested in him.
21. All levies of ad valorem taxes heretofore made by tile City of
Dallas, and all assessments heretofore made, and assessment rolls here-
tofore placed in the hands of the City Assessor and Collector of Taxes for
collection are hereby validated, and the sau1e shall be legal and binding,
regardless of any irregularity that may exist in the manner of making
slcab levies, and the making and returning of such assessment rolls. This
provision shall apply to all suits and actions 5o w pending, as well as
those hereafter prosecuted.
22. In any suit by the City of Dallas for the collection of any de-
linquent tax where it shall appear that the description of any property
in the city assessment rolls shall be ivnsflicient to identify such property,
the city shall have the right to set up in its pleading a good description
of the property intended to be assessed, and to prove the same, and to
have its judgment foreclosing its tax lien upon the same, and personal
judgment against the owner for such taxes, the same as if such property
were fully described upon the assessment rolls.
23. When the owner of any property, or his agent, shall render any
property to the Assessor and Collector of Taxes for assessment, and such
property is assessed in accordance with the description furnished by such
ownerr or his agent, the sufficiency of such description shall not be dis-
puted by such owner in any action or suit for the collection of such
taxes, but the same shall be binding upon such owner, and shall be suf-
icient for all purposes of such assessment.
24. The provisions herein for the collection of taxes shall not be con-
strued to prevent the city from filing suit in any court of competent
jurisdiction for the collection of any taxes due on real estate, as well as
personal property, and for the enforcement of levies for such taxes; and
the assessment rolls shall be prima facie evidence of the facts stated in
said rolls and that all taxes assessed on such rolls have been regularly
levied and assessed in accordance Nvith the provisions of this charter and
of the law; and no irregularity in the manner of levying or assessing
taxes shall invalidate the same unless it appears from aflirmlative proof
that such irregularity operated injuriously to the taxpayer attempting
to avoid the payment of such tax. Nothing in this section shall prevent
the Board of Comlmissioners from hearing all complaints as to erroneous and
unjust assessments, and said Board of Commissioners is hereby empowered
and it is hereby made their duty to hear such complaints, and said Board
shall have power within one year after this act goes into effect, and not
thereafter to readjust, compromise and settle all disputes witil reference
to the legality or validity of taxes claimed to be due by any person or
persons upon any real estate within the city. They may reduce former
assessments on satisfactory proof that the same was excessive; suchI
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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/m1/54/: accessed July 17, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting Dallas Municipal Archives.