AG Opinion: Can small municipalities levy property taxes?

The City of Taylor Landing wants to know if it, as a Type C general law municipality can levy a property tax.

In KP-0028, the Attorney General says yes. IN fact, “Section 302.001 of the Tax Code and section 51.051 of the Local Government Code expressly authorize a Type C general-law municipality to levy an ad valorem tax on property within its city limits. “