The provisions of state law applicable to municipalities shall
apply to and govern the payment of taxes due and owing to the city,
and penalties in connection therewith, to the same extent as if such
provisions had been by the terms hereof, made applicable to city taxes
by ordinances of the city.
(1974 Code of Ordinances, Chapter 29, Sec. 29-1)
(a)
A lien
is hereby created on all property in favor of the city for all taxes,
ad valorem, occupation or otherwise. Such a lien shall exist from
the first day of January in each year until all the taxes are paid.
Such lien shall be prior to all other claims and liens then existing
or thereafter arising and no gift, sale, assignment or transfer of
any kind or judicial writ of any kind shall serve to defeat such lien.
(b)
The lien
for taxes created above shall attach to all property of the taxpayer
owned on the first day of January or subsequently acquired, whether
assessed or not.
(1974 Code of Ordinances, Chapter 29, Sec. 29-2)
The majority of the qualified voters of the city having voted
for the adoption of a local sales and use tax, the tax is hereby imposed
in the city and shall become effective as provided by state law. The
city secretary is hereby instructed to forward to the state comptroller
of public accounts by registered or certified mail, a certified copy
of this section and a map of this city clearly showing the boundaries
thereof.
(1974 Code of Ordinances, Chapter 29, Sec. 29-5)
(a)
Whenever
any accounts for delinquent taxes owed to the city are given to its
tax attorney for collection on or after July 1st the year they become
delinquent, the city shall be entitled to and shall collect an additional
penalty of fifteen (15) percent of the delinquent taxes and penalty
(including any interest owed) due on each delinquent property at the
time of collection, either before or after suit and/or foreclosure
sale as provided by Section 33.07 of the Texas Property Tax Code,
as amended.
(b)
In addition to the collection expenses provided for in subsection (a) above, the city shall be entitled to collect the actual expenses incurred by the city in providing all data and information as to the name, identity and location of necessary parties and the legal description of property necessary to the filing of any suit for delinquent taxes.
(1974 Code of Ordinances, Chapter 29, Sec. 29-6)
The City of Hillsboro elects to tax that tangible personal property
described in Article VIII, Section 1j, Subsection (a), Texas Constitution
and Section 11.251, Texas Property Tax Code, which would otherwise
be exempt.
(1974 Code of Ordinances, Chapter 29, Sec. 29-7)
