At the close of each fiscal year, and at such other times as
may be necessary, the City Council shall call for an independent audit
of all accounts of the City by a certified public accountant. The
same firm or certified public accountant shall complete no more than
five (5) consecutive annual audits. The certified public accountant
selected shall have no personal interest, directly or indirectly,
in the financial affairs of the City or any of its officers. The written
report of audit will be presented to and discussed by the City Council
at a regular meeting. The auditor’s recommendations will be
read into the record of the meeting. Copies of the audit shall be
placed on file as a public record with the City Secretary.
(Ordinance 2021-05-00934, prop.
N, adopted 5/6/21)
The fiscal year of the City shall begin on the first day of
October and end on the last day of September of each calendar year.
Each year and in sufficient time to provide for all necessary hearings,
the City Manager shall prepare and submit to the City Council a budget
to cover all proposed expenditures of the City for the succeeding
fiscal year. Such budgets shall be prepared and administered pursuant
to the applicable general laws of this state. In the event that the
budget is not enacted prior to October 1st, the preceding fiscal year
budget shall be deemed adopted, which may be amended or supplemented,
as the City Council deems appropriate.
(Ordinance 2021-05-00934, prop.
N, adopted 5/6/21)
(1)
Powers.
(A)
The City Council may levy, assess and collect taxes of any type or
character not prohibited by state law. The maximum ad valorem tax
rate shall be as provided in the Constitution and laws of the State
of Texas.
(B)
The procedure, limitations and requirements for the levy, assessment
and collection of any tax or lien thereof shall be as established
by State law; provided that, if not established by State law, such
procedures, limitations and requirements shall be established by ordinance.
(2)
Office of Tax Collection.
The finance director shall
have the responsibility and duty for assessing and collecting taxes
and the City Manager may appoint an officer in such department to
perform such duties; provided that the City may contract for such
services at the discretion of the City Council.
(3)
Taxes; When Due and Payable.
(A)
All taxes due to the City shall be payable at the office of the city
tax collector, or at such location or locations as may be designated
by the City Council, and may be paid at any time after the tax rolls
for the year have been completed and approved. Taxes for each year
shall be paid before February 1st of the next succeeding year, and
all such taxes not paid prior to that date shall be deemed delinquent,
and shall be subject to penalty and interest as the City Council shall
provide by ordinance. The City Council may provide discounts for the
payment of taxes prior to January 1st in amounts not to exceed those
established by the laws of the State of Texas.
(B)
Failure to levy and assess taxes through omission in preparing the
appraisal rolls shall not relieve the person, firm or corporation
so omitted from obligation to pay such current or past due taxes as
shown to be payable by recheck of the rolls and receipts for the years
in question, omitting penalty and interest.
(4)
Tax Liens, Liabilities and Suits.
(A)
All taxable property located in the City on January 1st of each year
shall stand charged from that date with special lien in favor of the
City for taxes due. All persons purchasing any such property on or
after January 1st of any year shall take the property subject to the
liens provided above. In addition to the liens herein provided, on
January 1st of any year, the owner of property subject to taxation
by the City shall be personally liable for the taxes due for that
year.
(B)
The City shall have the power to sue for and recover personal judgment
for taxes without foreclosure, or to foreclose its lien or liens,
or to recover both personal judgment and foreclosure. In any such
suit where it appears that the description of any property in the
City appraisal rolls is insufficient to identify such property, the
City shall have the right to plead a good description of the property
to be assessed, to prove the same, and to have its judgment foreclosing
the tax lien or for personal judgment against the owners for such
taxes.
(Ordinance 2021-05-00934, prop.
N, adopted 5/6/21)
The City Council shall select a depository for City funds in
accordance with State law, and to follow all the terms and provisions
of State law.
(Ordinance 2021-05-00934, prop.
O, adopted 5/6/21)
