Austin |
Code of Ordinances |
Title 11. TAXATION. |
Chapter 11-1. AD VALOREM TAX. |
Article 3. HISTORIC AREA DISTRICT TAX ABATEMENT PROGRAMS. |
Division 1. General Provisions. |
§ 11-1-51. AUTHORITY; APPLICABILITY; EXEMPTION APPLICATION.
(A)
The tax abatements contained in this article are adopted under the authority provided in Article 8, Section 1-f ( Ad Valorem Tax Relief ) of the Texas Constitution and Section 11.24 ( Historic Sites ) of the Texas Tax Code.
(B)
These abatements apply only to city property taxes and not to taxes owing to other taxing units.
(C)
Nothing in this division relieves a person from the responsibility to apply each year to the appraisal district for an exemption in accordance with the Texas Tax Code.
Source: Ord. 041202-16.