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<br /> -13- <br /> 4) that in which the owner resides (for property <br /> not used for business purposes) or maintains <br /> his principal place of business in Texas (for <br /> property used for business purposes) in the <br /> City of San Marcos and the property is taxable <br /> in Texas but does not have a taxable situs pursu- <br /> ant to (1)-(3) above. <br /> All procedures and actions relating to property taxation <br /> shall be conducted pursuant to the requirements of The <br /> Texas Property Tax Code. Each person, partnership, <br /> corporation, association or other legal entity so owning <br /> property within the limits of the City of San Marcos, <br /> shall, render said property as required by The Texas <br /> Property Tax Code and the Chief Appraiser of the Hays <br /> County Appraisal District. <br /> B. Section 10.04. Board of Equalization. <br /> It is recommended that this section be deleted as no longer <br /> necessary. The functions formerly performed by the Board <br /> are now performed in conjunction with the Appraisal District. <br /> Proposed wording: <br /> Deletion. <br /> C. Section 10.05. Taxes; When Due and Payable. <br /> It is recommended that the section be rewritten to conform <br /> to current state law. <br /> Proposed Wording: <br /> All taxes due the City of San Marcos shall be payable <br /> at the office of the City Assessor-Collector and may <br /> be paid at any time after October 1. Taxes shall be <br /> paid before February 1 following, and all such taxes <br /> not paid prior to such date shall be deemed delinquent <br /> and shall be subject to penalty and interest at the <br /> maximum percentage permitted by law. <br />