It shall be competent in all cases to supplement the description contained in the assessment rolls with full proof of the identity of the whole tract or parcel of land therein assessed, and in suits to enforce collection of taxes by the city, such additional matters may be inserted in the petition and reference may be made to any map, plat or survey of said city or any addition or subdivision made thereto or to any deed or decree or other instrument describing the same, which shall be on file or of record in the General Land Office of Texas or in the office of the District or County Clerk of Wichita County, and such reference shall constitute part of such petition and all proceedings had in said suit.
In all suits for the collection of taxes which have been or which may be levied upon the tax rolls of said city a certified statement made by the assessor and collector shall be prima facie evidence of the truth of all recitation and facts shown by said rolls and shall be held to be sufficient proof (subject to rebuttal only by pleading and proof by defendant) of the following facts:
(a) 
That the person, firm or corporation shown to be a taxpayer was such and owned the property listed for each year shown on the statement if the suit seeks to enforce personal liability or is the current owner if the suit seeks to foreclose the tax lien and that such property was subject to taxation in said city.
(b) 
That the taxes due upon such property were duly and legally levied for the purpose shown in such rolls and that the same are valid and unpaid.
(c) 
That all acts and proceedings required by law or by ordinance of said city in the manner for rendering, appraising and fixing the values upon said property and the giving of all notices to such taxpayers have each and all been performed and complied with at the time and in the manner and form required and that all things that might be construed as conditions precedent to the lawful demand upon such taxpayers to pay the amount of taxes in such rolls shown to be due by him or them have been performed at the time and in the manner required by law, provided that in the event that defendant shall show that his property was voluntarily rendered by him, and that the valuation of the same was subsequently changed by the assessor or board of equalization without notice to him or his agent, or shall show that the said rate of taxation for any purpose was to any extent illegal, judgment shall thereupon be rendered against him for the proper amount due based upon the value of his property as rendered by him and the amount of tax which is found to be legal.
(Ordinance 34-2020, sec. 4(Meas. 5), adopted 6/16/20, ref. 11/3/20)
In all suits for the collection of taxes the costs of such proceedings shall be collected in the same manner provided by law for the collection of costs in suits for taxes by the state and county.
When any property, real or personal, is sold to enforce the collection of taxes the City of Wichita Falls shall not become the purchaser unless no one else is present who will purchase the same and pay the full amount due the city, including all costs and penalties, and it is hereby made the duty of the city attorney or the person acting as such to attend all sales and bid therefor for the city, and upon such sale the officer making the same shall execute to the city or other purchaser proper evidence of the title and place the purchaser of personal property in possession.
(Ordinance 34-2020, sec. 4(Meas. 1), adopted 6/16/20, ref. 11/3/20)
If the city assessor and collector shall discover any property, real or personal, which was subject to taxation for any year heretofore and which from any cause had escaped taxation, he shall require the same to be listed and assessed according to the rate of taxation levied for the year or years it was omitted and enter the same as a supplement to his next roll, stating the year, and the taxes thereon shall be collected in the same manner as other assessments; providing that such supplemental rolls shall be due at once upon the approval of such rolls by the city council, and if not paid within sixty (60) days thereafter shall bear a penalty and interest as authorized by the Texas tax laws, and may be collected by seizure and sale or suit as herein provided for the collection of other taxes.
The city assessor shall list all property which for any cause has not been rendered to him for taxation in such form as may be prescribed by the city council, such valuation thereon as he may deem just, provided same shall not be higher than rendered property of like character. If the owners of such property are unknown to the assessor he shall so state, and such assessments shall be sufficient warrant for the collection of taxes due upon said property by seizure and sale or suit as herein provided for the collection of taxes or other property.
No taxes due the City of Wichita Falls shall ever be held to be barred by any statute of limitation and no irregularities in the time and manner of making the annual levy of taxes or in making any inventory, list or appraisement, or in making or returning the city assessment rolls or the approval thereof shall ever be held to invalidate any assessment, and all taxes heretofore levied by the city council of said city and which are unpaid, are hereby continued in force and may be collected by seizure and sale of the property of the person owning the same or by suit as herein provided.
All property, real or personal or mixed, made taxable by the laws of the State of Texas, which is situated in the City of Wichita Falls on the first day of January of each year, and all personal property owned and controlled by persons residing herein and taxable by law at the place where the owner or agent in charge may reside, shall be subject to taxation by said city for all purposes provided in this Charter.
The city council shall have the power to levy and collect an annual occupation tax on all occupations, callings, business and professions in the amount and to the extent now and hereafter permitted by the Constitution and laws of the State of Texas, and shall provide by ordinance means for enforcing the collection of such tax. No personal tax or poll tax shall ever be levied.
All laws and parts of laws now in force providing for the levy and collection of taxes not in conflict with this Charter relating to the City of Wichita Falls are hereby continued in full force and effect.
If the city council shall fail, refuse, or neglect to pass an ordinance levying the taxes for any year, the ordinance last passed levying taxes shall be considered in force and a failure to pass such ordinance shall not invalidate the collection of any taxes.
(Ordinance 34-2020, sec. 4(Meas. 1), adopted 6/16/20, ref. 11/3/20)
Money may be borrowed, in anticipation of the receipts from taxes during any fiscal year, by the issue of notes, certificates of indebtedness, or revenue bonds; but the aggregate amount of such loans at any time outstanding shall not exceed fifty percent (50%) of the receipts from taxes during the preceding fiscal year. All such loans shall be paid out of the receipts from taxes for the fiscal year in which they are issued.
A vote of authorization of the qualified property taxpaying electors shall not be necessary to validate any such temporary loan; but no temporary loan authorized by this section shall be made without public notice of at least two (2) weeks before final action by the city council and the approval of four-fifths (4/5) of the members of such board.
Any ordinance providing for a temporary loan shall be subject to a referendum as in the case of other ordinances.
No money shall be borrowed by the city except by the issue of bonds or temporary loans, as authorized by section 100 of this Charter; and the credit of the city shall not in any manner be given or loaned to or in aid of any individual, association or corporation.
All taxes, special assessments, license fees and other revenues accruing to the city shall be collected pursuant to the laws of the State of Texas. All money received by any officer or employee of the city for or in connection with the business of the city shall be paid promptly into the city treasury and shall be deposited with the depository of said city as provided by the laws of this state. All interest on money so deposited shall accrue to the benefit of the city and shall be paid into the general fund of said city. The city council shall provide by ordinance for the prompt and regular payment and deposit of all city monies as required by this action.
(Ordinance 34-2020, sec. 4(Meas. 2), adopted 6/16/20, ref. 11/3/20)
No continuing contract (which involves the payment of money out of the appropriations of more than two (2) years), except public utility franchises, shall be made unless approved by the city council by a vote of at least four-fifths (4/5) of the members of the Council or by submission to the voters of the city at a regular or special election and the approval of a majority of those voting thereon.
(Ordinance 34-2020, sec. 4(Meas. 6), adopted 6/16/20, ref. 11/3/20)
Any public work or improvement may be executed either by contract or by direct labor as may be determined by the city council. Before authorizing the direct execution of any work or improvement, detailed plans and estimates thereof shall be available to the city council; and there shall be separate accounting as to each work or improvement so executed.
All such contracts for any public work or improvement for an amount more than the amount specified by state law for the taking of sealed competitive bids, shall be awarded pursuant to state law, after public advertisement and competition as required by state law; but the city manager or the city council shall have power to reject all bids and to advertise again.
All advertisements as to contracts shall contain a reservation of the foregoing right. Contracts for public works and improvements shall be signed by the city manager after approval by the city council.
(Ordinance 34-2020, sec. 4(Meas. 2), adopted 6/16/20, ref. 11/3/20)
Modifications in a contract for any public work or improvement shall be made only when authorized by the city council and upon the written recommendation of the city manager, if there be a city manager. No such alteration shall be valid unless the price to be paid for the work, or material, or both, under the altered or modified contract shall have been agreed upon in writing and signed by the contractor and the city manager or mayor prior to such authorization by the city council.
No claim against the city shall be paid except upon a voucher certified by the head of the appropriate department, division or office of the city government, and by means of a warrant on the city treasury, issued by the chief financial officer and director of finance and countersigned by the city manager.
The chief financial officer and director of finance shall examine all payrolls, bills, and other claims and demands against the city, and shall issue no warrant for payment unless he finds that the claim is in proper form, correctly computed and duly certified; that an appropriation has been made therefore [therefor] which has not been exhausted; that the payment has been otherwise legally authorized, and that there is money in the city treasury to make payment. He may require any claimants to make oath to the validity of a claim. He may investigate any claim, and for such purposes may examine witnesses under oath. If he finds a claim to be fraudulent, erroneous, or otherwise invalid, he shall not issue a warrant therefor.
(Ordinance 34-2020, sec. 4(Meas. 1), adopted 6/16/20, ref. 11/3/20)
The city council may at any time provide for an examination or audit of the accounts of any officer or department of the city government. The city council shall provide for an independent annual audit of all city accounts and may provide for more frequent audits as it deems necessary. Such independent audits shall be made by a certified public accountant or firm of such accountants who have no personal interest, direct or indirect, in the fiscal affairs of the city government or any of its officers. If the state makes such an audit, the city council may accept it as satisfying the requirements of this section.
(Ordinance 34-2020, sec. 4(Meas. 1), adopted 6/16/20, ref. 11/3/20)
All public utility franchises and all renewals, extensions and amendments thereof shall be granted or made only by ordinance. No such proposed ordinance shall be adopted by the city council until it has been printed in full and until a public written report containing recommendations thereon shall have been made to the council by the city manager, or by the mayor if there be no city manager, until adequate public hearings have thereafter been held on such ordinance and until at least two (2) weeks after its official publication in final form.
No public utility franchise shall be transferable except with the approval of the city council expressed by ordinance and copies of all transfers and mortgages or other documents effecting the title or use of public utilities shall be filed with the city clerk within ten (10) days after the execution thereof.
Any public utility franchise hereafter granted may be terminated by ordinance at specified intervals of not more than five (5) years after the beginning of operation, whenever the city shall determine to acquire by condemnation the property of such utility, necessarily used in or conveniently useful for the operation thereof. In the event of such condemnation, the procedure to be used shall be that set forth in Texas Property Code sec. 21.001 et seq.
All grants, renewals, extensions, or amendments of public utility franchises whether it be so provided in the ordinance or not, shall be subject to the right of the city.
(a) 
To repeal the same by ordinance at any time for misuse or nonuse, or for failure to begin construction within the time prescribed.
(b) 
To require proper and adequate extensions of plant and service, and the maintenance of the plant and fixtures at the highest practicable standard of efficiency.
(c) 
To establish reasonable standards of service and quality of products and to prevent unjust discrimination in service or rates.
(d) 
To prescribe the form of accounts and at any time to examine and audit the accounts and other records of any such utility; but if a public service commission or any other authority shall be given the power by law to prescribe the form of accounts for public utilities throughout the state, the forms so prescribed shall be controlling so far as they go but the city council may prescribe more detailed forms for the utilities within their jurisdiction.
(e) 
To impose such other regulations as may be conducive to the safety, welfare and accommodation of the public.
The consent of abutting or adjacent property owners shall not be required for the construction, extension, maintenance or operation of any public utility; but any property owner shall be entitled to recover from the owner of such public utility the actual amount of damage to such property on account thereof less any benefits received therefrom, provided suit is commenced within two years after the damage is begun.
Permits revocable at the will of the city council for such minor or temporary public utility privileges as may be specified by general ordinances may be granted and revoked by the city council from time to time in accordance with the terms and conditions to be prescribed thereby, and such permits shall not be deemed to be franchises as the term is used in this Charter.
All extensions of public utilities within the city limits shall become a part of the aggregate property of the public utility to which they relate, shall be operated as such, and shall be subject to all the obligations and reserved rights contained in this Charter and in the original franchise grant.
The right to use and maintain any extension shall terminate with the original grant and shall be terminable as provided in section 122 of this Charter. In case of an extension of a public utility operated under a franchise hereafter granted, such extension shall be terminable at the same time and under the same conditions as the original grant.
Every public utility franchise hereafter granted shall be held subject to all the terms and conditions in sections 121 to 126 hereof inclusive whether or not such terms are specifically mentioned in the franchise. Nothing in this Charter shall operate to limit in any way, except as specifically stated, the discretion of the city council or the electors of the city in imposing terms and conditions in connection with any franchise grant.
Within six (6) months after this Charter takes effect, every public utility and every owner of a public utility franchise shall file with the city clerk certified copies of all franchises owned or claimed or under which such utility is operated. The city shall compile and maintain a public record of all public utility franchises, and of all public utility fixtures in the streets or other public places of the city.
Accounts shall be kept for each public utility owned or operated by the city, distinct from other accounts, and in such manner as to show the true and complete financial result of such city ownership, or ownership and operation, including all assets, liabilities, revenues and expenses. These accounts shall show the actual cost to the city of each public utility owned; the cost of all extensions, additions and improvements; all expenses maintenance; the amount set aside for sinking fund purposes; and, in case of city operation, all operating expenses of every description. They shall show as nearly as possible the value of any service furnished to or rendered by any such public utility by or to any other city or governmental department. They shall also show a proper allowance for depreciation, insurance, interest on the investment, and estimates of the amount of taxes that would be chargeable against the property if privately owned.
The city council shall annually cause to be made and printed for public distribution a report showing the financial results of such city ownership or ownership and operation, which report shall give the information specified in this section and such other information as the city council shall deem expedient.
The City Council may create, maintain, and abolish such municipal courts, including municipal courts of record, as authorized by the laws of the State of Texas.
(Ordinance 34-2020, sec. 4(Meas. 2), adopted 6/16/20, ref. 11/3/20)