[1]
Editor’s note(s)–Ordinance O-15-007, adopted at a general election held May 9, 2015, amended Art. VI in its entirety to read as herein set out. Former Art. VI, secs. 1–20, pertained to similar subject matter, and derived from the original Charter; an amendment adopted May 6, 1989, sec. 9; an amendment adopted May 4, 1991; an amendment adopted May 1, 1993, sec. 1; and an amendment adopted May 6, 1995, sec. 1.
Until otherwise provided by ordinance adopted in the manner
provided in section 2 hereof, the City Council shall have the power
and is hereby authorized, annually, to levy and collect taxes on the
assessed valuation of all real estate, personal and mixed property
within the City limits, not exempt from taxation by the Constitution
and laws of this State, not exceeding one and sixty-five one hundredths
dollars ($1.65) on the one hundred dollar ($100.00) valuation for
any one year for all purposes.
(Ordinance O-15-007 adopted 5/9/15)
The City Council shall have the power and is hereby authorized
at any time to propose an ordinance for the levy and collection of
taxes on the assessed valuation of all property within the corporate
limits of the City not exempt from taxation by the Constitution and
laws of this State at a greater rate on the one hundred dollar ($100.00)
valuation than that provided in section 1 hereof not to exceed the
rate allowed by the Constitution and laws of this State, which proposed
ordinance shall be submitted to a vote of the qualified voters of
the City for adoption or rejection at an election held for that purpose.
Said election shall be held on the next authorized election date that
allows the City sufficient time to comply with all applicable election
laws.
The form of ballot for use in an election held for adoption
of such proposed ordinance shall state the title of the ordinance
and contain a succinct statement of its nature and purpose and to
the left of such statement on separate lines there shall be printed
the words:
|
FOR THE ORDINANCE
|
|
AGAINST THE ORDINANCE
|
If a majority of such voters voting in such election shall vote
in favor thereof it shall thereupon become an ordinance of the City.
(Ordinance O-15-007 adopted 5/9/15)
The City shall have the power to levy and collect occupation
taxes consonant with the Constitution and laws of the State of Texas,
and shall authorize the granting and issuance of licenses and shall
direct the manner of issuing and registering the same and fix the
fees thereafter, but no license shall be issued for a longer period
than one year and shall not be assignable except by permission of
the governing authority of the City.
(Ordinance O-15-007 adopted 5/9/15)
The City shall have the power, annually, to levy and collect
a franchise tax against any person, corporation or other legal entity
using and occupying the public streets or grounds of the City, separately
from the tangible property of such person, corporation or other legal
entity, and to levy and collect, annually, upon the property and shares
of corporations, companies and corporate institutions, as the same
are now or may be assessed by the State laws and shall have full power
to enforce the collection of such taxes.
(Ordinance O-15-007 adopted 5/9/15)
The City shall have the power to regulate the manner and mode
of making out tax lists, inventories and appraisements of property
therein, and to prescribe the oath that shall be administered to each
person rendering property for taxation and to prescribe how, when
and where property shall be rendered, and to prescribe the number
and form of assessment rolls and to adopt such measures as may be
deemed advisable to secure the assessment of all property within the
City limits and to collect taxes thereon and may provide a fine upon
all persons failing, neglecting or refusing to render their property
for taxation, and to do any and all things necessary or proper to
render effectual the collection of moneys for taxation.
(Ordinance O-15-007 adopted 5/9/15)
The City shall have the power to provide for the rendition of
unrendered property for taxation, and levy and assess taxes thereon
annually, and to provide for the rendition, levy and assessment of
taxes for previous years on the property omitted from taxation in
the manner provided by State law of this State.
(Ordinance O-15-007 adopted 5/9/15)
All real, personal or mixed property held, owned or situated
in the City of Brenham shall be liable for all municipal taxes, due
by the owner thereof, including taxes on real estate, franchises,
personal and mixed property taxes, and all other municipal taxes of
whatsoever character. Such municipal taxes are hereby declared to
be a lien, charge and encumbrance upon the property so that taxes
and special assessments shall be a prior lien to all other claims,
sales, assignments, transfers, gifts and judicial writs. Said lien
shall exist from the first day of January of each year until all such
taxes have been paid; and such lien against any real estate which,
for any cause, has failed to be assessed for one or more years shall
be good and effective for every year for which assessment has so failed.
(Ordinance O-15-007 adopted 5/9/15)
Personal property of all persons, firms or corporations owing
any taxes to the City of Brenham is hereby made liable for all such
taxes and subject to seizure and sale, whether the same be upon personal
or real property or upon both.
(Ordinance O-15-007 adopted 5/9/15)
The governing authority of the City, at its first meeting in
September of each year, or as soon thereafter as practicable, shall
levy the annual tax for such year, but special taxes or assessments
allowed by this Charter may be levied, assessed and collected at such
times as the governing authority may provide; provided, that should
the governing authority fail or neglect to levy the annual tax herein
provided for any one year the annual tax levy for the preceding year
last made by said governing authority shall and will be considered
in force and effect as the tax levy for the year for which no annual
tax was made.
(Ordinance O-15-007 adopted 5/9/15)
The City shall have full power to provide for the prompt collection,
by suit or otherwise, of taxes assessed, levied and imposed, and is
hereby authorized, and to that end shall have full power and authority
to sell, or cause to be sold, all kinds of property, real and personal,
and shall make such rules and regulations and enact all such ordinances
as are deemed necessary for the collection of any taxes provided in
this Charter.
(Ordinance O-15-007 adopted 5/9/15)
It shall not be necessary in any action, suit or proceeding,
in which the City shall be a party, for any bond, undertaking, or
security to be executed in behalf of the City. Nothing of value nor
anything save money current of the United States shall be received
in payment of taxes, fines, forfeitures, penalties and debts due and
owing to said City.
(Ordinance O-15-007 adopted 5/9/15)
The City Council shall have the power to control and manage
the finances of the City, to provide its fiscal year arrangements.
(Ordinance O-15-007 adopted 5/9/15)
All moneys arising from the collection of taxes by the City
shall be divided into such funds and be designated as such funds as
the Council may deem proper.
(Ordinance O-15-007 adopted 5/9/15)
No irregularities in the time or manner of making or returning
the City assessment rolls or the approval of such rolls shall invalidate
any assessment.
