There may be established a department of taxation to assess
and collect taxes, the head of which shall be the city tax collector,
which office shall be filled by appointment by the city manager. The
tax collector shall give a surety bond for faithful performance of
his duties, including compliance with all controlling provisions of
the state law bearing upon the functions of his office, and a sum
which shall be fixed by the city council at not less than five thousand
dollars ($5,000.00).
The city council shall have the power to levy, assess and collect
taxes of every character and type not prohibited by the Constitution
and laws of the State of Texas, and for any municipal purpose. The
city council shall also have the power to enact tax exemptions in
accordance with the Constitution and laws of the State of Texas. The
city council shall also have the power to assess and collect such
occupation taxes, licenses and franchise upon trades, professions,
occupations and any business transactions carried on in the city as
may be authorized by the Constitution and laws of the State of Texas.
All existing taxes, assessments and charges of whatever kind or nature
heretofore levied by the City of Hillsboro shall remain in full force
and effect until and unless expressly repealed or changed by this
charter or by ordinance.
All taxes due the City of Hillsboro on real or personal property
shall be payable at the office of the city tax collector and may be
paid at any time after the tax rolls for the year have been completed
and approved, but shall not be later than October 1. Taxes shall be
paid before February 1 of the following year, and all such taxes not
paid prior to such date shall be deemed delinquent, and shall be subject
to such penalty and interest as the city council may provide by ordinance
or in the absence of such ordinance as is provided by laws of the
State of Texas. The city council may provide further by ordinance
that all taxes, either current or delinquent, due the City of Hillsboro
may be paid in installments. Failure to levy, assess or collect taxes
through omission and preparation of the approved tax roll shall not
relieve the person, firm, corporation or other entity so omitted from
the obligation to pay such current or past due taxes as shown to be
payable by a recheck of the rolls and receipts for the years in question.
The tax levied by the city is hereby declared to be a lien,
charge of encumbrance upon real or personal property 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. 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 a nonresident. All taxes upon real estate and personal
property shall especially be a lien and a charge upon the property
on which the taxes are due, which lien may be foreclosed in any court
having jurisdiction.
The city shall be entitled to counterclaim and offset against
any debt, claim, demand or account owned by the city to any person,
firm or corporation who is in arrears, and no assignment or transfer
of such debt, claim, demand or account after said taxes are due, shall
affect the right of the city to so offset the said taxes against the
same.
All property, real, personal, or mixed, lying and being within
the corporate limits of the City of Hillsboro on the first day of
January of each year, not expressly exempted by law, shall be subject
to annual ad valorem taxation at its true market value. The mode and
manner of making renditions, tax lists, assessments, tax rolls, delinquent
tax rolls, collections and procedures for enforcing collection of
such taxes shall be in accordance with the laws of the State of Texas
governing the levy and collection of ad valorem taxes by cities, school
districts and counties. All owners of property subject to taxation
in the City of Hillsboro shall, between January 1 and April 1 of each
year, file with the tax collector a full and complete sworn inventory
rendition of such property held, owned or controlled within the city
limits on January 1 of each year.
The tax collector shall assess all property subject to taxation
which for any cause has not been rendered, placing such valuation
thereon in accordance with law.
The city council shall each year appoint three (3) residents,
each of whom shall be qualified voters, real property owners and shall
be well informed of property values within the city, as the board
of equalization. The board shall choose from its membership a chairman,
who shall preside at all meetings of the board, and a vice chairman
who shall act in the chairman's absence. The board of equalization
shall convene as soon as practicable after June 1 and shall give public
notice of the time and place of meeting. The board shall adjust assessed
values and, in addition to the powers herein granted, shall have all
of the powers of a county commissioners court in regard to the equalization
of assessed values of property for taxation.
Except as otherwise provided by law or by this charter, the
council shall have the power to provide by ordinance for the assessment
and collection of all taxes, and to make such rules, regulations and
mode of procedure to enforce the collection by and payment to the
City Tax Collector as it may deem expedient, and may provide such
penalties for the failure to pay such taxes as it may deem appropriate
The city council shall be empowered to contract by ordinance or resolution with any other entity or district for the appraisal, assessment, equalization and/or collection of taxes, as may be authorized by the Constitution and laws of the State of Texas. It is expressly provided that if any provision of this Article
10 is contrary to or in conflict with any provision of the Property Tax Code of the State of Texas, as amended, or any valid contract entered into by the City with another entity as provided by the Interlocal Cooperation Act to perform tax services for the city, the terms and provisions of the Property Tax Code and any such contract shall control.