University of Houston, 4333 University Drive, Houston TX 77204-2000, (713) 743-1050.
© 2013 University of Houston. All rights reserved.
| Title | Charter for the City of Houston |
| Publisher | Texas World Publishing Company |
| Date | 1897 |
| Description | A bill entitled An act to provide a charter for the City of Houston, Harris County, Texas. |
| Donor | Fuermann, George |
| Subject.Topical (LCSH) |
|
| Subject.Geographic (TGN) |
|
| Genre (AAT) |
|
| Language | English |
| Type (DCMI) |
|
| Original Item Location | ID 1970-001, Box 6, Folder 12 |
| ArchivesSpace URI | /repositories/2/archival_objects/2673 |
| Original Collection | George Fuermann "Texas & Houston" Collection |
| Digital Collection | City of Houston, Its Development and Evolution |
| Digital Collection URL | http://digital.lib.uh.edu/collection/1970_001 |
| Repository | Special Collections, University of Houston Libraries |
| Repository URL | http://info.lib.uh.edu/about/campus-libraries-collections/special-collections |
| Use and Reproduction | No Copyright - United States |
| File Name | index.cpd |
| Title | Page 39 |
| Format (IMT) |
|
| File Name | uhlib_1970_001_b006_f012_001_043.jpg |
| Transcript | 39 City of Houston, between the said first day of July and the first day of January next thereafter. Immediately after the first day of January in every year it shall be the duty of the Assessor and Collector of Taxes to prepare a roll containing a description of all the property described in the assessment rolls of the -lext preceding year, that is to say, of the year ending on the next preceding thirty-first day of December, on which the taxes have not been paid. Said roll shall be called the "delinquent roll," and shall consist of so much of said rolls as will identify the property and show the amount of tax due on the same. The City Council shall not have the power or authority to extend the time for the payment of taxes, or in any manner delay the Assessor and Collector of Taxes in the preparation of the "delinquent roll." During the same lime that the City Assessor and Collector shall prepare the "delinquent roll" above described, he shall prepare separate statements of tax accounts due the city, to be furnished the City Attorney on which to bring suits, which statement shall contain the description of the property, the year for which the tax is due, the amount of the tax due, the rate of taxation, and the person or persons, estate, firm or cor pornlion who assesses the same, or whether the property is rendered, unrendered, or owner is unknown, as appears from the tax rolls, which statement the City Assessor and Collector shall certify to be correct, and which shall be prima facie evidence of the statements made therein, and that all the requirements of (he law have been complied with; and the City Assessor and Collector shall be entitled to two dollars on each statement so made, which shall be taxed against the delinquent taxpayer on the property on which the tax is due, and in case of suit to be taxed as a charge against the property, and the Assessor trod Collector shall be entitled to refuse to issue any receipt to any delinquent taxpayer until said two dollars has been paid; provided, that where several tracts of land and different kinds of property are assessed by the same person, firm, estate or corporation, that they shall be contained in the same statement; which said "delinquent roll" shall be finished and |