The City Manager in the preparation of the budget shall place in parallel columns opposite the various items of expenditures: the actual amount of such items of expenditures for the last completed fiscal year, the estimated amount for the current fiscal year and the proposed amount for the ensuing fiscal year.
The budget and all supporting schedules shall be filed with the person performing the duties of City Secretary, submitted to the City Council and shall be a public record. The City Manager shall provide copies for distribution to all interested persons.
At the meeting of the City Council at which the budget is submitted, the City Council shall fix the time and place of a public hearing on the budget and shall cause to be published in the official newspaper of the City of Azle, a notice of the hearing setting forth the time and place thereof at least five days before the date of such hearing.
At the time and place set forth in the notice required by Section 9.06, or at any time and place to which such public hearing shall from time to time be adjourned, the City Council shall hold a public hearing on the budget submitted and all interested persons shall be given an opportunity to be heard for or against any item or the amount of any item therein contained.
After the conclusion of such public hearing, the City Council may insert new items or may increase or decrease the items of the budget, except items in proposed expenditures, it shall also provide for an increase in the total anticipated revenue to at least equal such proposed expenditures.
Editor’s note–Former section 9.10, pertaining to the date of the final adoption of the budget and deriving from the charter adopted April 6, 1971, was repealed by Ordinance 2016-04 at an election held May 7, 2016, proposition 13.
Upon final adoption, the budget shall be in effect for the fiscal year. A copy of the budget, as finally adopted, shall be filed with the person performing the duties of City Secretary, the County Clerk of Tarrant and Parker Counties and the State Comptroller of Public Accounts at Austin. The final budget shall be printed, mimeographed, or otherwise reproduced and copies shall be made available for the use of all offices, departments and agencies and for the use of interested persons and civic organizations.
From the effective date of the budget, the several amounts stated therein as proposed expenditures shall be and become appropriated to the several objects and purposes therein named.
From the effective date of the budget, the amount stated therein as the amount to be raised by property tax shall constitute a determination of the amount of the levy for the purposes of the City in the corresponding tax year, provided however, that in no event shall such levy exceed the legal limit provided by the laws and constitution of the State of Texas.
Provision shall be made in the annual budget and in the appropriation ordinance for a contingent appropriation in an amount not more than three per centum of the total budget, to be used in case of unforeseen items of expenditure. Such contingent appropriation shall be under the control of the City Manager and distributed after approval of the City Council. Expenditures from this appropriation shall be made only in case of established emergencies and a detailed account of such expenditures shall be recorded and reported[.]
The total estimated expenditures of the general fund and debt service fund shall not exceed the total estimated resources of each fund (prospective income plus cash on hand). The classification of revenue and expenditure accounts shall conform as nearly as local conditions will permit to the uniform classification as promulgated by the National Committee on Governmental Accounting or some other accepted classification.
The city budget may be amended and appropriations altered in accordance therewith in cases of public necessity, the actual fact of which shall have been declared by the City Council.
Editor’s note–Former section 9.17, pertaining to the department of taxation and deriving from the charter adopted April 6, 1971 as amended by Ordinance 536 adopted 5/5/90, was repealed by Ordinance 2016-04 at an election held May 7, 2016, proposition 14.
The City Council shall have the power under the provisions of the state law to levy, assess and collect an annual tax upon real and personal property within the City to the maximum provided by the constitution and general laws of the State of Texas. The City Council shall also have the power to levy occupation taxes on such occupations as consistent with the general laws of the State of Texas.
Editor’s note–Former sections 9.19 through 9.24, pertaining to taxation procedures and deriving from the charter adopted April 6, 1971 as amended by Ordinance 536 adopted 5/5/90, were repealed by Ordinance 2016-04 at an election held May 7, 2016, proposition 14.
The tax levied by the City is hereby declared to be a lien, charge or encumbrance upon the property as of January 1 upon which the tax is due, which lien, charge or encumbrance the City is entitled to enforce and foreclose in any court having jurisdiction over the same, and the lien, charge or encumbrance on the 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 or person whose residence is unknown, but also as against non-residents. All taxes upon real estate shall especially be a lien and a charge upon the property which the taxes are due, which lien may be foreclosed in any court having jurisdiction. Such lien shall be prior to all other claims, and no gift, sale, assignment or transfer of any kind or judicial writ of any kind, can ever defeat such lien.
In keeping with the Constitution of the State of Texas and not contrary thereto, the City of Azle shall have the power to borrow money on the credit of the City for any public purpose not now or hereafter prohibited by the Constitution and laws of the State of Texas, and shall have the right to issue all tax bonds, revenue bonds, funding or refunding bonds, time warrants, certificates of obligation, notes, contractual obligations and other evidences of indebtedness as now authorized or as may hereafter be authorized to be issued by cities and towns by the laws of the State of Texas, including indebtedness to promote economic development and to stimulate business and commercial activity within the City in furtherance of the public purposes determined by the City Council. Bonds and warrants of the City of Azle shall be issued in the manner provided by the general laws of the State of Texas.
(Amended by Ordinance 2016-04 at an election held on May 7, 2016, prop. 15)