Tax & Accounting Blog

Texas – Attorney General’s Advisory Opinion About Type C Municipalities Levying Ad Valorem Property Tax

Blog, ONESOURCE, ONESOURCE Property Tax July 21, 2015

Jefferson County Criminal District Attorney Bob Wortham requested an official advisory opinion from Attorney General Ken Paxton regarding Type C municipalities authority to levy ad valorem property tax. On July 13th the opinion written is that Type C municipalities do have authority to levy taxes on property within its city limits. This is supported by TEX. LOC. GOV’T CODE ANN. § 51.051 (West 2008) which specifies  that the governing body of a Type C general-law municipality with 201 to 500 inhabitants has the authority level the same as a Type B municipality, unless there is a provision in the Local Government Code that specifies differently.

To read the full opinion written by Ken Paxton visit: