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: https://www.texasattorneygeneral.gov/opinions/opinions/51paxton/op/2015/kp0028.pdf