01091984 Regular Meeting - Laserfiche WebLink

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-7- Sec. 6.08. Recall election. The provisions regulating examination, certification and amendment of initiative petitions shall apply to recall petitions. If the petition is certified by the city Secretary to be suffi- cient, the Council shall order and hold an election to deter- mine whether such officer shall be recalled. The election shall be held on the date next authorized by state law for municipal elections which is at least thirty (30) days after certification of the petition calling for the recall election. Sec. 10.03. Property subject to tax, methods of assessment. All real and tangible personal property that the state of Texas has jurisdiction to tax, shall be subject to annual taxation by the City of San Marcos unless exempted by state law if the real property is located within the corporate limits of the City of San Marcos on January 1 and the tangible personal property is: 1) located in the City of San Marcos on January 1 for more than a temporary period; 2) normally located in the City of San Marcos, even though it is outside the City on January 1, if it is outside the City only temporarily; 3) normally returned to the City of San Marcos between uses elsewhere and is not located in anyone place for more than a temporary period; or 4) that in which the owner resides (for property not used for business purposes) or maintains his principal place of business in Texas (for property used for business purposes) in the City of San Marcos and the property is taxable in Texas but does not have a taxable situs pursu- ant to (1)-(3) above. All procedures and actions relating to property taxation shall be conducted pursuant to the requirements of The Texas Property Tax Code. Each person, partnership, corporation, association or other legal entity so owning property within the limits of the City of San Marcos, shall, render said property as required by The Texas Property Tax Code and the chief appraiser of the Hays County Appraisal District.