It shall be the duty of the governing authorities at the first
regular meeting in March of each and every year to levy such ad valorem
and occupation taxes as may be necessary to cover the expenses of
the City government for the current year; provided, however, that
failure to levy such taxes at such meeting shall not prevent the same
being levied at any subsequent meeting of said authorities; and, provided,
further, that if the governing authorities shall fail or neglect to
pass a tax ordinance for any one year, levying the taxes for that
year, that the tax ordinance last passed will be considered in force,
and the failure to pass such ordinance shall in nowise invalidate
the collection of the tax.
The tax levied by the governing authorities is hereby declared
to be a lien, charge and encumbrance upon the property on which the
tax is due, not only as against any resident of this State, but entitled
to enforce and foreclose in any court having jurisdiction of the same,
and the lien, charge and encumbrance on the property in favor of the
City for the amount of taxes due on such property is such as to give
the State courts jurisdiction to enforce and foreclose said lien on
the property on which the tax is due, not only as against any resident
of this State, but against any persons who are nonresidents of this
State, or whose residence is unknown, and against the unknown heirs
of any person who owns the property on which the tax is due.
All property, real, personal or mixed, except as may be hereinafter
expressly exempted, is subject to taxation, and the same shall be
rendered and listed in the manner prescribed by the general laws in
regard to general State taxation, when applicable. The definition
of property and terms, as defined by the general laws under the head:
“Taxation” and what is subject to taxation, as prescribed,
by the general laws of the State, shall apply to the taxation of this
City. All taxes shall be payable at the office of the Assessor and
Collector, and no demand by him shall be necessary or requisite to
enforce the collection thereof by any proceedings herein prescribed,
nor for any taxes due before the adoption of this Charter.
The City of Lubbock shall have all other remedies for the levy
and collection of city taxes as are given by the Constitution and
Statute of Texas to State and County for the levy and collection of
state and county taxes.
(Amended 4/1/1930)
