For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
Form a Business

§ 91 — The power of the city to assess, bill and collect ad valorem property taxes

San Antonio City Code (Supp. No. 147: codified through Ordinance No. 2026-09-10-547, adopted Sept. 10, 2026) · San Antonio City Charter, art. VII, § 91

Corpus is an independent public-information project, not the official City of San Antonio website. Stable reference URL

Sec. 91. - The power of the city to assess, bill and collect ad valorem property taxes.

The City shall have power annually to assess, bill and collect ad valorem property taxes at the rate and in the total amount authorized by the Constitution of Texas and the general laws of this State. The authorized ad valorem property taxes shall be assessed annually and collected on the taxable value of all real, personal, and mobile home property having situs in the corporate limits of the City. There shall be a position in the Finance Department known as the Tax Assessor-Collector of Taxes. This position shall assess, bill, and collect ad valorem property taxes in accordance with the Constitution of Texas and the State Property Tax Code. The tax levied by any improvement district in the City shall not exceed twenty-five cents annually.

(Ord. No. 85965, § 1 (Prop. 1), 5-5-97; Ord. No. 2024-08-08-0550, § 1, 8-8-24/Elec. 11-5-24)