Chapter 28. Taxation

The provisions of state law applicable to municipalities shall apply to and govern the payment of taxes due and owing to the city and penalties in connection therewith, to the same extent as if such provisions have been, by the terms hereof, made applicable to city taxes by ordinances of the city.

A lien is hereby created on all property in favor of the city for all taxes, ad valorem, occupation or otherwise. Such lien shall exist from January 1 in each year, until all the taxes are paid. Such lien shall be prior to all other claims and liens then existing or thereafter arising and no gift, sale, assignment or transfer of any kind or judicial writ of any kind shall ever defeat such lien. The lien for taxes created above shall attach to all property of the taxpayer owned on January 1 or subsequently acquired, whether assessed or not.

The following property tax exemptions have been granted, approved, and authorized by the city council:

(1) One hundred thirty-five thousand dollars of the assessed value of resident homesteads of married or unmarried persons, 65 years of age or older, is exempted from ad valorem taxes levied upon property in the City of Bellaire, Texas, effective for the taxable year 2008 and thereafter unless revised by the city council of the City of Bellaire, Texas (granted pursuant to article VIII, section 1-b, of the Constitution of the State of Texas and V.T.C.A., Property Tax Code, section 11.13 on June 16, 2008);

(2) One hundred thirty-five thousand dollars of the assessed value of resident homesteads of married or unmarried persons, who are under a disability for the purpose of payment of disability insurance benefits under Federal Disability Insurance, including those living alone, is exempted from ad valorem taxes levied upon property in the City of Bellaire, Texas, effective for the taxable year 2008 and thereafter unless revised by the city council of the City of Bellaire, Texas (granted pursuant to article VIII, section 1-b, of the Constitution of the State of Texas on June 16, 2008); and

(3) Twenty percent of the appraised value of a resident homestead in the City of Bellaire, Texas, is exempted from taxation, effective for the taxable year 1991 and thereafter unless revised by the City Council of the City of Bellaire, Texas (granted pursuant to V.T.C.A. Property Tax Code § 11.13(n) on March 18, 1991).

(Ord. No. 03-032, § 3(28-3), 5-19-2003; Ord. No. 08-031, § 1(App. A), 6-16-2008)

The city council hereby officially and affirmatively declares that a one percent local sales and use tax within said city has been properly and lawfully adopted in accordance with the provisions of state law.

(Ord. No. 1602, § 2, 12-18-1967)

The tax assessor and collector is hereby authorized to periodically, and at such times as deemed reasonable and prudent by him, refer to the city attorney for collection, including litigation or any other action as may be deemed to be just and reasonable by him, any and all delinquent tax accounts. The tax assessor and collector shall fully comply with the provisions of the laws of the State of Texas concerning notices of delinquencies and shall certify to the city attorney that all provisions of law have been complied with and that such tax accounts are delinquent and appropriate for immediate action.

(Ord. No. 82-046, § 1, 5-17-1982)

The provisions of article VIII, section 1-j of the Constitution of the State of Texas provide that goods, wares, oars, and merchandise can qualify for a Freeport tax exemption under the requirements and provisions therein set out and further provide that the City of Bellaire can opt to continue taxing Freeport property. Pursuant to article VIII, section 1-j of the Constitution of the State of Texas, the City of Bellaire declares that all of that property described in the Texas Constitution, article VIII, section 1-j, therefore, shall be fully taxable in Bellaire, Texas on and after January 1, 1990.

(Ord. No. 89-078, 12-18-1989)