§ 8-13. Assessment of property for tax purposes.

All property, real, personal, or mixed, having a situs within the corporate limits of the City of Eagle Pass on January 1st of each year, not expressly exempted by law, shall be subject to taxation by the City of Eagle Pass for such year, to wit:

(a)

The council may prescribe the mode and manner of making renditions, tax lists, assessments, and tax rolls.

(b)

Every person, partnership, association, or corporation holding, owning, or controlling property within the limits of the city, shall, between January 1st and April 1st of each year, file with the city tax assessor and collector a full and complete, sworn inventory of such real and personal property held, owned, or controlled within said limits on January 1st of each year.

(c)

The council may prescribe by ordinance the mode and manner of making such inventories, and penalties for failing or refusing to submit the same.

(d)

The city tax assessor and collector shall review all renditions made to him and determine the value of the property rendered and fix the value thereof for tax purposes. If the assessor fixes a value higher than that shown on the owner's rendition, he shall give written notice thereof to such owner at his last known address by depositing the same, postage paid, in the United States mail, notifying him of such change and advising him that he may appear before the tax assessor-collector and/or the board of equalization to protest such change.

(e)

In all cases where no rendition of real and personal property is made by the owner thereof, the city tax assessor and collector shall ascertain the amount and value of such property and assess the same, and such assessment shall be as valid and binding as if the property involved had been rendered by such owner, provided that if the city tax assessor and collector shall assess any such property which has not previously been assessed, or if he shall assess any such property at a higher valuation from that shown on the last preceding tax roll, he shall give notice of such assessment or such change in assessment, as above provided.

(f)

All assessments of real property, whether rendered by the owner or assessed by the city tax assessor and collector shall list the value of land and improvements separately and the total values; and describe such property sufficiently to identify it, giving the name of the last known owner thereof. If the ownership of any property should be unknown to the city tax assessor and collector, he shall state that fact.

(g)

The city tax assessor and collector shall assess all property which has been omitted from assessment in prior years upon a current supplemental assessment roll. The taxes upon such supplemental assessments shall be due at once and if not paid within sixty (60) days thereafter, shall be deemed delinquent and shall be subject to the same penalty and interest as other delinquent taxes for such year.

(h)

In addition to the powers granted by this section, the city tax assessor-collector shall have the same power as county tax assessors and collectors in Texas to make reassessments, all at the same value and tax rates as such property should have been assessed and taxed for past years and indicating the year or years for which it is assessed.

(i)

Statements shall show delinquent taxes owing, if any.