IN GENERAL.

Dallas City Code ch. 44, art. I

in effect

Dallas City Code § 44-1 PERSONS REQUIRED TO RENDER; TIME FOR RENDITION.

SEC. 44-1. PERSONS REQUIRED TO RENDER; TIME FOR RENDITION. (a) All persons shall, on or before the first day of April of each year, furnish the assessor and collector of taxes of the city a full and complete statement, list and schedule, verified by affidavit, of all real and personal property situated in the city not otherwise exempt and all personal property located elsewhere and subject to taxation in the city, owned, held or controlled by them or in their possession as agent, bailee, warehouseman or custodian on the first day of January next preceding and shall, in such statement, list and schedule, state the name and address of the owner of such property. (b) The assessor and collector of taxes shall provide a form for the rendition of income producing personal property. A person furnishing the statement, list, and schedule of income producing personal property required in Subsection (a) shall use the form provided by the assessor and collector of taxes and shall state the market value of the property listed. (c) For the purpose of this section “income producing personal property” means tangible personal property used in the course of conducting a business. (d) For the purpose of this section the market value of income producing personal property shall be established using any method approved by the State Property Tax Board in its current edition of the General Appraisal Manual. (Ord. 16788)

Dallas City Code § 44-2 FIRE INSURANCE COMPANIES.

SEC. 44-2. FIRE INSURANCE COMPANIES. Each fire insurance company incorporated under the laws of this state or legally authorized to do business in this state, whose property is under the law subject to ad valorem taxation by the city, shall render for taxation by the city all of its real estate as other real estate is rendered and all of the personal property of such insurance company shall be valued as other personal property is valued for assessment for taxation by the city in the following manner. From the total valuation of its assets shall be deducted the legal reserves required to be maintained by it under the laws of the state and from the remainder shall be deducted the assessed value of all real estate owned by the company and the capital stock of such company, except in case its surplus should not equal 50 percent of its capital stock, then only 50 percent of its capital stock shall be deducted, and the remainder of the valuation of its total assets, after the deduction of the assessed value of its reserves, its real estate and its capital stock, in whole or in part as herein provided, shall be the assessed taxable value of its personal property. The surplus provided for in this section shall be computed for the purpose of taxation whether the same constitutes or is made up, in part or in whole, of exempt securities under law, it being the purpose of this section to provide a method for arriving at the proper assessment of such companies irrespective of the character of property constituting the same. (Code 1941, Art. 148-2)

Dallas City Code § 44-3 PENALTIES FOR FAILURE TO MAKE TIMELY AND CORRECT RENDITION OF CERTAIN PROPERTY.

SEC. 44-3. PENALTIES FOR FAILURE TO MAKE TIMELY AND CORRECT RENDITION OF CERTAIN PROPERTY. (a) A person who willfully fails to deliver a complete and accurate rendition for all income producing personal property in the time and manner required by Section 44-1, is guilty of a separate offense for each day after the first day of April that the person fails to properly file the rendition. (b) In addition to the penalty prescribed in Subsection (a), a person who fails to deliver a complete and accurate rendition for all income producing personal property in the time and manner required by Section 44-1, is liable to the city for a civil penalty as follows: (1) $25 a day for each calendar day after April 1st and through April 15th that a person fails to deliver the rendition to the assessor and collector of taxes; and (2) $200 a day for each calendar day after April 15th and before July 1st that a person fails to deliver the rendition to the assessor and collector of taxes; however, (3) in no case shall the person be liable to the city for a civil penalty that exceeds one-half the amount ultimately determined to be owed by the person to the city in taxes on income producing personal property. (c) A rendition form delivered by United States mail that is postmarked on or before April 1st is considered to be delivered timely. For the purposes of calculating the amount of civil penalties owed, a rendition form delivered by the United States mail that is postmarked after April 1st is considered delivered when received by the assessor and collector of taxes. (d) The assessor and collector of taxes shall notify a person of the amount owed to the city in civil penalties when tax bills are mailed. A person who is liable for a civil penalty shall pay the amount owed when the taxes are paid. If taxes are paid in more than one installment, the civil penalty must be paid with the first installment. (e) The assessor and collector of taxes shall notify the city attorney of any unpaid civil penalty. The city attorney shall collect the penalty in a suit on the city’s behalf. (f) If the assessor and collector of taxes has reason to believe that income producing personal property has been intentionally undervalued on a rendition form, he shall refer the matter to the city attorney for appropriate action. A person who submits an incomplete rendition form or a rendition form on which the income producing property has been intentionally undervalued, is liable for the civil penalty imposed in Subsection (b) until a complete and accurate rendition is made in accordance with Section 44-1. (Ord. 16849)

Dallas City Code § 44-4 PRORATING OF REAL PROPERTY TAXES - AUTHORITY.

SEC. 44-4. PRORATING OF REAL PROPERTY TAXES - AUTHORITY. The assessor and collector of taxes of the city is hereby authorized, and it is hereby made his duty, to prorate the taxes against tracts of land owned by different owners, which have been taxed together as one tract, and apportion the lien held by the city for such taxes on each of the several tracts according to its proportion to the whole assessment. (Code 1941, Art. 149-1)

Dallas City Code § 44-5 SAME - AT REQUEST OF OWNER; NOTICE TO OWNERS WHEN PRORATION MADE ON INITIATIVE OF ASSESSOR AND COLLECTOR.

SEC. 44-5. SAME - AT REQUEST OF OWNER; NOTICE TO OWNERS WHEN PRORATION MADE ON INITIATIVE OF ASSESSOR AND COLLECTOR. The assessor and collector of taxes shall, upon the request of any owner of any tract of land whose property has been assessed together with any other tract of land, divide and apportion the lien to each of the tracts and prorate the taxes to each, as prescribed by Section 44-4. If deemed necessary by the assessor and collector of taxes for the enforcement of the taxes due the city, he may prorate the taxes and apportion the lien, as prescribed by Section 44-4, without first being requested so to do by the owner or owners of the tracts of land, but in such case he shall notify the owner or owners of such tracts of land of his intention so to do, where the owners of the same are known to him, by giving each of such owners or their agents notice in writing. (Code 1941, Art. 149-2; Ord. 8144)

Dallas City Code § 44-6 DUTY OF BUILDING INSPECTOR.

SEC. 44-6. DUTY OF BUILDING INSPECTOR. For the purpose of assisting the assessor and collector of taxes in arriving at a just and proper prorating of the assessment, the building inspector, upon the request of the assessor and collector of taxes, shall render to him all assistance and information in his office bearing upon the values of the improvements on such property and other information had in connection therewith. (Code 1941, Art. 149-4)

Dallas City Code § 44-7 ASSESSMENT ROLLS TO SHOW NAME OF OWNER AND DESCRIPTION OF PROPERTY.

SEC. 44-7. ASSESSMENT ROLLS TO SHOW NAME OF OWNER AND DESCRIPTION OF PROPERTY. The tax assessment rolls of the city shall be so compiled that the same shall exhibit a complete record of the name of the owner of each piece of property listed and included upon the assessment rolls, so far as such owner can be ascertained. If the property be real property the assessment roll shall give the assessed value and an adequate description of each piece of property upon the rolls and shall give the number of acres or portion of an acre or number of lots and blocks or portions of such contained in or composing the particular piece of property so listed, together with the value of any improvements that may be located thereon. If the property be personal property the rolls shall give a general description of the personal property owned, according to its class or character, and the total value thereof shall be shown by the assessment rolls. (Code 1941, Art. 149-6)

Dallas City Code § 44-8 ASSESSMENT ROLLS TO SHOW TOTAL AMOUNT OF TAXES.

SEC. 44-8. ASSESSMENT ROLLS TO SHOW TOTAL AMOUNT OF TAXES. The assessment rolls of the city shall exhibit opposite the property listed for taxation the total amount of taxes assessed against such piece of property so listed, but it shall not be necessary for the assessment roll to show what proportionate amount of the total tax levied against any particular piece of property is levied by virtue of the general ad valorem tax or several special taxes assessed and levied under the authority of the city; that is to say, it shall not be required or necessary that the city assessor shall extend upon the tax assessment roll the amount of taxes levied and assessed against the property by virtue of the general ad valorem tax, school tax, tax for interest and sinking fund or any other partial or special tax of the city, which partial or special taxes in the aggregate compose and constitute the total ad valorem tax levy of the city. (Code 1941, Art. 149-7)

Dallas City Code § 44-9 MANNER OF MAKING UP ORIGINAL TAX ASSESSMENT SHEETS NOT AFFECTED.

SEC. 44-9. MANNER OF MAKING UP ORIGINAL TAX ASSESSMENT SHEETS NOT AFFECTED. Nothing in this chapter shall be construed to affect the manner and form of making up the original tax assessment sheets by the city tax assessor. (Code 1941, Art. 149-9)

Dallas City Code § 44-10 ASSESSMENT OF FRANCHISES, ETC.

SEC. 44-10. ASSESSMENT OF FRANCHISES, ETC. Every franchise, privilege, easement or right of an intangible or incorporeal character, whether owned by an individual or corporation, shall be rendered by the owner thereof or the agent of the owner and shall be assessed for taxation separately and distinct from the real property and tangible or corporeal personal property of the owner. The same shall in every case be valued separately from the real property and tangible personal property of the owner, and shall in every instance be carried as an item of separate and distinct valuation upon the assessment sheets and tax rolls of the city. (Code 1941, Art. 149-11)

Dallas City Code § 44-11 TAXES DUE ON ADJUDICATION OFBANKRUPTCY.

SEC. 44-11. TAXES DUE ON ADJUDICATION OFBANKRUPTCY. When any person shall be adjudged bankrupt under the laws of the United States, and when such person shall own any property within the city, real or personal, which is subject to taxation by the city, such taxes for such year shall thereupon immediately be and become due and payable to the city, from and after such adjudication in bankruptcy. (Code 1941, Art. 149- 12)

Dallas City Code § 44-12 ASSESSMENT, ETC., OF AD VALOREM TAXES IN CERTAIN CONTINGENCIES; SUPPORT OF ADVALOREM BONDS DURING INTERIM PERIOD.

SEC. 44-12. ASSESSMENT, ETC., OF AD VALOREM TAXES IN CERTAIN CONTINGENCIES; SUPPORT OF ADVALOREM BONDS DURING INTERIM PERIOD. During the interim period beginning January 1 and ending the following September when the city passes its annual tax levy ordinance, for the purposes stated in this section, there is levied an ad valorem tax, supported by a lien as of January 1, as provided by the charter of the city and the state constitution, for all municipal purposes, upon all taxable property, real, personal and mixed, within the city, based upon current valuations and the same rate which the city levied for those purposes for the preceding year. In the event any such taxable property was not on the tax roll for the preceding year but becomes subject to taxation as of January 1 for the then current calendar year, the same tax at the same rate is levied, based upon the current valuations of all other taxable property. Taxes at the rate and in the manner provided in this section are likewise levied upon all taxable property that was not on the tax roll for the preceding year by reason of not being in the jurisdiction of the city, or improvements not in existence on January 1 of the next preceding year, or property that was tax exempt by reason of public, charitable or religious order ownership and has lost its tax exempt status prior to January 1 or thereafter loses such status during the calendar year. All taxes heretofore levied and necessary to meet the city’s obligations in connection with ad valorem tax supported bonds or so much thereof as may be necessary are confirmed, and the levy shall be a continued levy so long as such bonds or any additional bonds issued subsequent to the passage of this section are outstanding. This section is enacted for the purpose of enabling the assessor of taxes on request to furnish the amount of taxes to be due and owing for the current calendar year beginning January 1 to the owner or purchaser of property subject to taxation who may desire to prorate taxes in the event the property is sold voluntarily, involuntarily or in the custody of the law, or becomes subject to taxation after the first of the year by reason of losing its tax exempt status during the current calendar year. The taxes levied and assessed in this section also shall likewise apply in all cases where taxes become due and payable under the ordinances and charter of the city and the state law at an earlier date than provided for by law, by reason of special circumstances that may arise. The provisions of this section shall be in force and effect during the interim period mentioned in this section; provided, such taxes are actually paid prior to enactment of the tax levy ordinance and shall be operative only during that interim period, and shall be superseded by that ordinance when passed as to that particular year. This section shall have prospective application and shall continue in full force and effect from year to year until modified or repealed. (Code 1941, Art. 149-13; Ord. 9581)

Dallas City Code § 44-13 DEDUCTION OF PENALTY AND INTEREST ACCRUING AFTER BANKRUPTCY.

SEC. 44-13. DEDUCTION OF PENALTY AND INTEREST ACCRUING AFTER BANKRUPTCY. When taxes due to the city shall become due and payable by any person who has been adjudged bankrupt under the laws of the United States, the assessor and collector of taxes of the city is hereby authorized and directed to deduct all penalties and interest accruing on such taxes from and after such adjudication in bankruptcy and to accept in full satisfaction thereof all taxes, penalties and interest due to the city at the date of such adjudication. (Code 1941, Art. 149-14)

Dallas City Code § 44-14 TAXES DUE UPON ASSIGNMENT FOR BENEFIT OF CREDITORS OR RECEIVERSHIP.

SEC. 44-14. TAXES DUE UPON ASSIGNMENT FOR BENEFIT OF CREDITORS OR RECEIVERSHIP. When any person shall make an assignment of his property for the benefit of his creditors or where any person shall suffer, voluntarily or involuntarily or procure or permit the appointment of a receiver or trustee to take charge of his property and when such property shall be subject to taxation by the city such taxes for that year shall thereupon immediately be and become due and payable to the city from and after such assignment for the benefit of creditors or such receivership or trusteeship, and shall be secured by the lien provided by of the charter. (Ord. 8144)

Dallas City Code § 44-15 COLLECTION OF TAXES UPON ASSIGNMENT FOR BENEFIT OF CREDITORS OR RECEIVERSHIP.

SEC. 44-15. COLLECTION OF TAXES UPON ASSIGNMENT FOR BENEFIT OF CREDITORS OR RECEIVERSHIP. When any taxes shall become due and payable to the city under the provisions of the preceding section, the assessor and collector of taxes of the city shall be vested with full and complete authority and it shall be his duty to proceed at once to determine the amount of such taxes and to collect such taxes immediately upon the assignment for benefit of creditors or the appointment of the receiver or trustee, and such taxes shall be collected under the authority and in the manner provided by the charter of the city and the laws of the state for the collection of taxes. (Ord. 8144)

Dallas City Code § 44-16 SERVICE CHARGE FOR VERIFICATION OF TAXES ONREALPROPERTY.

SEC. 44-16. SERVICE CHARGE FOR VERIFICATION OF TAXES ONREALPROPERTY. (a) A person who requests city personnel to verify whether taxes have been paid on particular property, shall pay a charge for this service to the assessor and collector of taxes. The service charge is 80 cents on each item of verification. When the assessor and collector of taxes issues a statement of verification, it is a special accommodation to the affected parties and may be subject to correction by the assessor and collector of taxes. (b) In this section, a person means a mortgage, insurance, land title guaranty or real estate entity, or an individual who requests five or more items for verification. (Ord. Nos. 4456; 15220; 18411)

Dallas City Code § 44-17 HISTORIC LANDMARK TAX EXEMPTIONS.

SEC. 44-17. HISTORIC LANDMARK TAX EXEMPTIONS. Property tax exemptions for designated historic landmarks may be granted to the owner of the property in accordance with the process established in the Dallas Development Code. (Ord. Nos. 17653; 19455; 21874)

Dallas City Code § 44-17.1 TAX CERTIFICATES.

SEC. 44-17.1. TAX CERTIFICATES. At the request of any person, the assessor and collector of taxes of the city shall issue a certificate showing the amount of delinquent taxes, penalties, and interest due on a property according to the city’s current tax records. A fee of $10 shall be charged for each certificate issued. (Ord. Nos. 19680; 19963)

Source: City of Dallas, Dallas City Code and City Charter (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/dallas/latest/dallas_tx/0-0-0-122173Fetched: 10/26/2026