ASSESSMENT AND COLLECTION OF TAXES; PROVISIONS RELATIVE TO ISSUANCE AND SALE OF BONDS

Fort Worth City Charter ch. XXIV

in effect

Fort Worth City Charter ch. XXIV, § 1 PROPERTY SUBJECT TO TAXATION.

§ 1 PROPERTY SUBJECT TO TAXATION. All property, real, personal or mixed, lying and being within the corporate limits of the city on the first day of January, shall be subject to taxation, excepting such property as may be exempt from taxation under the Constitution, and the laws of the State of Texas. It shall be the duty of the tax assessor and collector, in accordance with deadlines specified under state law, to make and return to the City Council a full and complete list and assessment of all property, both real and personal, held, owned or situated in the city on the first day of January of each year and not exempt from municipal taxation. (Ord. 10272, § I(VI), 3-16-1989, approved 5-16-1989; Ord. 25328-02-2022, § 2, 2-8-2022, approved 5-7-2022)

Fort Worth City Charter ch. XXIV, § 2 LEVY AND COLLECTION.

§ 2 LEVY AND COLLECTION. The City Council shall have full power to provide by ordinance for the prompt collection of taxes assessed, levied and imposed under the Charter, and is hereby authorized to enforce the collection of same against all property subject to taxation and the owners thereof as provided by law. Unless otherwise provided by ordinance and the Charter, all property in the city liable to taxation shall be assessed in accordance with the provisions of the general laws of the state insofar as applicable. (Ord. 10272, § I(VI), 3-16-1989, approved 5-6-1989)

Fort Worth City Charter ch. XXIV, § 4 STATE LAW ON ASSESSMENT AND COLLECTIONS APPLICABLE.

§ 4 STATE LAW ON ASSESSMENT AND COLLECTIONS APPLICABLE. Unless otherwise provided by this Charter and by ordinances passed thereunder, all property in such city liable to taxation shall be assessed and all taxes thereon collected in accordance with the provisions of general laws of the state, insofar as applicable. (Ord. 10272, § I(VI), 3-16-1989, approved 5-6-1989)

Fort Worth City Charter ch. XXIV, § 5 TAX LIENS; SEIZURE AND SALE FOR TAXES; SALE OF PERSONAL PROPERTY.

§ 5 TAX LIENS; SEIZURE AND SALE FOR TAXES; SALE OF PERSONAL PROPERTY. In all cases where any dealer in goods or merchandise of any kind subject to either ad valorem or occupation taxes, or both, under the provisions of this Charter, shall, after the rendition of said goods, wares or merchandise for taxation, or after becoming liable for any occupation tax, become or be adjudged bankrupt, or make an assignment of said goods, wares or merchandise, or sell out or transfer the same in bulk, then the assessor and collector of taxes shall at once present to the trustee in bankruptcy, receiver, assignee or vendee of said dealer for payment, a statement of the amount due for said occupation or ad valorem taxes by said dealer, and in case of the failure of the said trustee in bankruptcy, receiver, assignee or vendee to at once pay the amount of said taxes, the said assessor and collector shall, by virtue of his assessment roll, levy upon, seize and sell from the said goods, wares or merchandise, enough to satisfy the amount of said taxes, interest and costs, such sale to be conducted in the manner now prescribed for the personal property under execution; and said taxes, until paid, shall be and constitute a prior lien on all said merchandise, goods and wares in default of the payment of said taxes; and whenever any goods, wares or merchandise shall be levied upon or seized under any writ of attachment or execution, upon which the said city has a claim for ad valorem or occupation taxes unpaid, said assessor and collector shall present for payment to the officer levying said writ of attachment or execution the amount due for taxes, interest and costs on said goods, wares or merchandise, and in case of failure of said officers or of the plaintiff in said writ to at once pay the amount of said taxes, said assessor and collector shall proceed to levy upon, seize and sell enough of said goods, wares or merchandise to satisfy the amount of said taxes, interest and costs as hereinabove provided.

Fort Worth City Charter ch. XXIV, § 6 FURTHER POWERS OF THE CITY COUNCIL.

§ 6 FURTHER POWERS OF THE CITY COUNCIL. Unless otherwise provided by the Constitution or general laws of the state, the City Council shall have the power, by ordinance, to do the following: (a) To provide for the levying, assessment and collection of such taxes as the council may determine; (b) To provide for the prompt collection of all taxes assessed, levied and imposed under this Charter; (c) To sell or cause to be sold real as well as personal or mixed property upon which taxes are delinquent and unpaid; (d) To regulate the manner of making out tax lists or inventories and appraisements of property therein and to prescribe the oath that shall be administered on such rendition of property; (e) To prescribe how and when property shall be rendered; (f) To prescribe the number and form of assessment rolls; (g) To fix the powers and duties of the tax assessor and collector; (h) To prescribe the date the taxes must be paid and to prescribe the amount of penalty, interest, attorney’s fees and costs which are owed on delinquent taxes; (i) To adopt such other measures as the council deems advisable to secure the assessment of all property within the corporate limits of the City, and to collect the taxes thereon; and (j) To have and exercise all other powers and authority now conferred or that may hereafter be conferred upon cities by the general laws of the State of Texas. (Ord. 10272, § I(VI), 3-16-1989, approved 5-6-1989)

Fort Worth City Charter ch. XXIV, § 7 TAX SUITS; DELINQUENT TAXES; LIMITATIONS.

§ 7 TAX SUITS; DELINQUENT TAXES; LIMITATIONS. All taxes due by property owners on any and all property in the City of Fort Worth, as appears on the tax rolls of said city, may be collected by suit for delinquency and by foreclosure of the lien thereon in any court having jurisdiction of the same, and any person who shall purchase property encumbered with a lien for taxes, shall be deemed as to such taxes, a delinquent taxpayer, and such purchaser takes the property charged with the lien, and he cannot interpose any defense which his vendor might not have interposed had he continued to be the owner thereof. And no delinquent taxpayer shall have the right to plead in any court, or in any manner rely upon any statute of limitation by way of defense against the payment of any taxes or assessments due from him or from her to the City of Fort Worth.

Fort Worth City Charter ch. XXIV, § 9 DELINQUENT TAXES; APPROPRIATION OF.

§ 9 DELINQUENT TAXES; APPROPRIATION OF. The City Council of said city is authorized to appropriate all delinquent taxes against which no demands are outstanding, and after the purposes for which said taxes were levied have been fulfilled and satisfied, to any proper municipal purpose, and the City Council is empowered at the end of each fiscal year thereafter to declare such residue of said delinquent taxes a surplus and to direct that the same, when collected, be carried in bulk, as a surplus account, subject to appropriation by the council for proper municipal purposes, under the provisions of this Charter.

Fort Worth City Charter ch. XXIV, § 10 SURPLUS FUNDS; USE OF.

§ 10 SURPLUS FUNDS; USE OF. At the end of each fiscal year, if any amount shall have accrued from taxation or revenue received from dividends or stocks or surplus receipts or earnings from any source, which are now or will be hereafter pledged to be applied to interest and sinking fund for the protection of all classes of outstanding bonds, or to be hereinafter issued, to exceed two (2) per cent for sinking fund, then in that event, the surplus, if any, over and above the two (2) per cent sinking fund, can be used for the purpose of making general improvements, or otherwise, as the council may determine.

Fort Worth City Charter ch. XXIV, § 11 FRANCHISE; TAXATION OF.

§ 11 FRANCHISE; TAXATION OF. All rights, privileges and franchises, heretofore or hereafter granted to be held by any person, firm or corporation, in the streets, alleys, highways or public grounds or places in said city, shall be subject to taxation by said city separately from and in addition to the other assets of such person, firm or corporation, and the council may require the rendition and assessment thereof accordingly.

Fort Worth City Charter ch. XXIV, § 12 EXECUTION AND GARNISHMENT; CITY NOT SUBJECT TO.

§ 12 EXECUTION AND GARNISHMENT; CITY NOT SUBJECT TO. The property, real and personal, belonging to said city, shall not be liable to be sold or appropriated under any writ of execution, or cost bill. Nor shall the funds belonging to said city in the hands of any person be liable to garnishment; nor shall the city be liable to garnishment on account of any debt it may owe or funds or property it may have on hand due or owing to any person. Nor shall the city, or any of its officials or agents, be required to answer any writ of garnishment on any account whatever.

Fort Worth City Charter ch. XXIV, § 14 RATE OF TAXATION; REAL AND PERSONAL PROPERTY DEFINED.

§ 14 RATE OF TAXATION; REAL AND PERSONAL PROPERTY DEFINED. The City Council shall have power to levy for general purposes an annual ad valorem tax on all real, personal and mixed property within the territorial limits of the City of Fort Worth, not exempt from taxation by the Constitution and laws of the State of Texas, based upon the fair cash value thereof, to the extent of the constitutional limit now permitted by the Constitution of the State of Texas to cities of over five thousand (5,000) population, the same being two dollars and fifty cents ($2.50) on each one hundred dollars ($100.00) of valuation, and which said tax shall embrace all taxes for municipal purposes as provided in this Charter. The meaning of the term “real property,” as used in this chapter shall be construed to mean lots, lands, and all buildings or machinery and structures of every kind located upon or affixed to the same; and the meaning of the term “personal property,” as used in this chapter, shall be construed to include all household furniture, money, goods, chattels and capital, and all franchises subject to taxation under this chapter of the Charter, all stocks of corporations, money or otherwise, and generally all property which is not real, including all buildings and improvements, machinery and fixtures of every kind upon lots and lands not owned by the owner of the said improvements. (Ord. 16797, § 1(XIV), 1-24-2006, approved 5-13-2006)

Fort Worth City Charter ch. XXIV, § 16 NO REBATES TO BE ALLOWED ON PAYMENT OF CITY TAXES; RIGHT TO BORROW FUNDS IN ANTICIPATION OF TAXES.

§ 16 NO REBATES TO BE ALLOWED ON PAYMENT OF CITY TAXES; RIGHT TO BORROW FUNDS IN ANTICIPATION OF TAXES. The City Council shall not allow any rebate on the payment of city taxes in order to accelerate payment of same. If, however, the taxes are slow coming in and the council should find itself with insufficient funds after the beginning of the fiscal year to provide for the budget appropriations temporarily, then the council shall have the right to make short term notes and borrow a sufficient amount of money, at the lowest rate of interest obtainable, for the short period of time that may elapse until the tax payments shall be adequate to meet the budget appropriations; said loan to be retired out of the tax collections as soon as practicable.

Fort Worth City Charter ch. XXIV, § 17 OCCUPATION TAXES; LIMIT OF; LICENSE FEES; DEFINITION OF.

§ 17 OCCUPATION TAXES; LIMIT OF; LICENSE FEES; DEFINITION OF. The City Council shall have the power to levy an occupation tax upon every occupation, profession, calling and vocation upon which an occupation tax is laid by the State of Texas; provided, however, that such occupation tax shall not exceed one-half of the amount exacted and required by the State of Texas. This tax shall be collected by the assessor and collector of city taxes and shall be paid by every person or persons, association of persons, firms or corporation which, under the laws of the State of Texas, are required to pay occupation taxes in the state. Provided, further, that nothing herein shall be construed to prevent the city, in the use of its police power, from prescribing license fees or police tax necessary and proper to enable the city to exercise proper police surveillance over all persons, firms or corporations, or calling subject to same.

Fort Worth City Charter ch. XXIV, § 18 ISSUANCE AND SALE OF BONDS.

§ 18 ISSUANCE AND SALE OF BONDS. The City Council shall have authority to provide for the issuance and sale of bonds for permanent improvements and for any other legitimate municipal purpose as may be determined by the City Council. Such bonds shall be issued and sold in accordance with the requirements of state law and in such manner as the City Council may by ordinance determine.

Fort Worth City Charter ch. XXIV, § 21 TAX ATTORNEY; APPOINTMENT AND DUTIES; CORPORATION COUNSEL MAY ACT.

§ 21 TAX ATTORNEY; APPOINTMENT AND DUTIES; CORPORATION COUNSEL MAY ACT. The City Council shall have the power, should it deem fit to do so, to appoint a special attorney for the tax department of said city to be known as the “tax attorney,” whose duty it shall be, under the supervision of the city attorney, to press for collection and payment all unpaid and delinquent taxes due the City of Fort Worth and to prosecute suits thereon in courts of competent jurisdiction, whenever instructed so to do; or the City Council shall have the power to require the performance of such work by the corporation counsel, the prosecuting attorney, or other assistant to the corporation counsel.

Source: City of Fort Worth, Code of Ordinances, City Charter and Zoning Ordinance (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/ftworth/latest/ftworth_tx/0-0-0-433Fetched: 10/26/2026