The city shall have the power and is hereby authorized annually
to levy and collect taxes not exceeding two dollars and fifty cents
($2.50) on each one hundred dollars ($100.00) of assessed valuation
on real and personal property within the city limits, not exempt from
taxation by the constitution and laws of the state.
(Amend. of 1/5/54)
Editor’s note–The provisions of former
section 2 were deleted pursuant to an amendment by Ord. 2011-02-03,
adopted February 15, 2011, approved at an election held May 14, 2011.
The deleted provisions pertained to the levy and collection of poll
taxes.
The city council shall have the power by ordinance, to regulate
the mode and manner of making out tax lists, inventories and appraisements
on property for taxation, and to prescribe the oath that shall be
administered to each person on such rendition of his property, and
to prescribe how, when and where property shall be rendered; and to
prescribe the number and form of assessment rolls, and to fix the
duties and define the powers of the city assessor and collector, and
adopt such measures as the city council may deem advisable to secure
the assessment of all property subject to taxation within the city,
and to collect the taxes due thereon; and may by ordinance provide
that any person, firm or agent in control, having property subject
to taxation, or being liable for any tax under the provisions of the
Charter, and neglecting, failing or refusing to render a list, inventory
and appraisement thereof, or failing or refusing to make oath thereto,
as required by the ordinance of said city, shall be liable to fine
and imprisonment, or either, as may be prescribed.
The city council shall have full power and authority, through
the city assessor and collector of taxes, to seize and sell by the
city assessor and collector of taxes a sufficient amount of personal
property of any delinquent taxpayer, to pay all taxes due by said
delinquent to the city together with all interest, penalties, and
costs, which seizure and sale shall be made without the necessity
of any writ, and by virtue of the tax rolls of said city, which shall
be sufficient warrant for said purpose, and such sale shall be conducted
and notice given in the same manner as now provided by law for the
sale of personal property by the county tax collector, and at such
sale the purchaser shall acquire absolute title to the property so
sold.
The city council shall have full power and authority to pass
all ordinances necessary to regulate advertisements and sales by the
assessor and collector of property upon which taxes may be unpaid,
and to provide for the perpetuation of all proceedings with reference
to such advertisement and sales, and pass all ordinances necessary
to enforce the collection of taxes; provided, that such ordinances
shall allow any person whose real property has been sold for taxes
at least two (2) years from the date of the collector’s deed
to redeem same, by paying double the amount paid for same; provided,
further, that any such proceedings so perpetrated shall be received
in evidence in any court, where the title conferred by the collector
shall be called in question.
All taxes due the City of Mexia shall be payable at the office
of the city assessor and collector, and may be paid at any time alter
[sic the tax rolls for the year have been completed and approved,
and no demand shall be required to be made upon any taxpayer, whose
duty it shall be to attend at the collector’s office and pay
the same as aforesaid. All taxes levied shall be paid by the first
day of February of the year succeeding the levy, and when not so paid
by February first, shall thereafter bear interest at the rate of six
(6) percent per annum, and in addition, the city council may provide
by ordinance, that there shall be collected an additional five (5)
percent upon the amount of such taxes, as a penalty against the person,
firm or corporation failing, neglecting or refusing to pay such taxes
by the time when the same began to bear interest as aforesaid, which
penalty shall be collected by seizure and sale of property of the
delinquent or by suit, the same as herein provided for the collection
of taxes; but the city council shall not have the power of repealing
any tax levy after it has once finally passed same and after taxes
have been partially collected thereunder.
All property of railroad companies of whatever description lying
and being within the City of Mexia, on the first day of January of
each year, shall bear its proportionate share of municipal taxation,
and if any such property shall not have been heretofore rendered for
taxation for any year, the same shall be assessed and taxes collected
thereon in the same manner, as herein provided for other unrendered
property of previous years.
The annual assessment of taxes made by the City of Mexia upon
landed property, shall be a special lien thereon, and all property,
both real and personal, belonging to any delinquent taxpayer, shall
be liable to seizure and sale for the payment of all taxes and penalties
due by such delinquent; provided, that the homestead of such delinquent
shall only be liable for the taxes due thereon.
If it comes to the knowledge of the city assessor and collector
at any time alter [sic the levy of taxes for the year that any personal
property subject to taxation in the city is about to be removed from
the city, and the owner of such property has no other tangible property
in the city, sufficient to satisfy all assessments against him, the
assessor and collector shall, if said property has not been assessed,
proceed at once to assess the same, and he shall thereupon levy a
sufficiency of such property to satisfy such taxes and all costs,
and sell the same as provided in the preceding section; and the ordinance
levying taxes for the year and the assessment made upon such property
shall be sufficient warrant for so doing and to vest title in the
purchaser.
All real and personal property in the City of Mexia, upon the
first day of January of each year, and subject to taxation by said
city, shall stand charged with a special lien in favor of the city
for all taxes levied against the owner thereof during the year, superior
to all mortgages and other liens thereon, except the liens for state
and county taxes, and all persons purchasing the same alter [sic the
first day of January, of any year, shall take the same subject to
such lien; and the city may intervene in any suit for the foreclosure
of any other lien and assert its right or may institute an independent
suit and make all mortgages and lien holders and subsequent purchasers
parties for the purpose of enforcing its lien, or recovering personal
judgment for the conversion of the security here given it, for the
collection of all its taxes, and the said city shall be authorized
and it is hereby made the duty of the city assessor to file the proper
statement of its taxes in any court of bankruptcy administering the
estate of any bankrupt taxpayer.
The City of Mexia shall be authorized, and is hereby given the
right to institute suit in any court in Limestone County, having jurisdiction
under the Constitution and laws of the state, at any time after taxes
become due, and are delinquent as herein provided, and recover personal
judgment for the amount of taxes remaining unpaid by any person, firm,
or corporation, together with all interest, penalties and costs, and
if any part of any such delinquent tax shall be due upon any landed
property, the city shall have the right in the same, or any subsequent
suit, to have its lien thereon foreclosed, and such property sold
as provided for by law under the foreclosure and sale of property
under mortgage or other lien; provided, that in all cases where lands
are sold, owner shall have the right within two (2) years of the day
of sale to redeem his land from the purchaser under such judgment
upon the payment of double the amount of money paid for the land,
and failing to do so, the title of the purchase shall become absolute
without further act or proceeding. The privilege of redemption shall
constitute part of the judgment and deed made to the purchaser, and
in such cases need not be inserted therein.
In all suits for the foreclosure of a lien upon lands, or lots
by the city, if defendants or any of them be alleged to reside in
any other county of the State of Texas, it shall not be necessary
to serve such person with a copy of the petition, and service of citation
shall be made by delivering a copy thereon in the manner provided
by law for the service of citation upon persons residing in the county
where suit is brought, and if the defendants or any of them are alleged
to be nonresidents of the state, or if it be alleged the residence
of such defendants is unknown, or the owner or owners of said land
or lots are unknown, and the city assessor and collector shall make
oath to that at the time of filing the petition, or at any time subsequent
thereto, the clerk of the court shall thereupon issue notice in substantially
the following form:
“THE STATE OF TEXAS: To the owners and all persons claiming
any interest in the land hereinafter described: You are hereby notified
that the City of Mexia filed suit in a District court in Limestone
County (__________ District) on the _____ day of _____ A.D. No. _____,
claiming that taxes, interest and penalties are due it by you upon
the following described land situated in the city, as follows: (here
set description of the land as contained in the petition and state
the aggregate amount claimed against each tract for each year).
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“You are, therefore, commanded to appear and answer in
said court at the next regular term to be held in the court House,
in said county in the City of Groesbeck, beginning on the _____ day
of __________, and show cause why judgment shall not be rendered condemning
said land and ordering foreclosure of sale thereon for said taxes,
interest, penalties, and cost of suit.”
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Which said notice shall be dated and signed by the clerk with
the seal of the court as other writs, and shall be delivered to the
sheriff and executed by causing the same to be published in some newspaper
in the City of Mexia, once a week for four (4) successive weeks, prior
to the return day thereof. Publication of said notice shall be shown
by the return of the sheriff, or his deputy, endorsed or attached
thereto, which shall show when the same was executed and the manner
thereof specifying the dates of such publication, and shall be accompanied
by a printed copy of such publication, and shall be signed by him
officially.
In case of service of notice by publication, as provided in
the preceding section, the cause shall stand for trial at the second
term of the court. The suit shall be held in all respects to be a
proceeding in rem, and the court shall hear proof and render judgment
in favor of the City of Mexia, against each parcel of land for the
amount of tax, interest, penalty and costs, legally chargeable against
the same, and shall foreclose the lien of the city thereon and condemn
the land to be sold as under execution for the purpose of satisfying
such judgment; providing, that for the purpose of foreclosing the
lien of the city on all lands and lots where the owner or owners thereof
are alleged to be unknown, it shall not be necessary to institute
a separate suit against each piece of property, and all such property
may be embraced in one suit and judgment entered against each parcel
and condemning the same to be sold as aforesaid; and further provided,
that in all cases where lands are sold under judgment based upon service
by publication, the owner shall have the right within two (2) years
from the day of sale to redeem his land from the purchaser under such
judgment upon payment of double the amount of money paid for the land,
and upon failure to do so, the title of the purchaser shall become
absolute without further act or proceeding. The privilege of redemption
here given shall constitute a part of the judgment and deed made to
the purchaser in such case and need not be inserted therein.
It shall be competent in all cases to supplement the description
contained in the assessment rolls with full proof of the identity
of lot, 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 of any addition or subdivision made
thereto, or to any deed, 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 court of Limestone
County, and such reference shall constitute part of such petition
and all proceedings had in said suit.
When any property, real or personal, is sold to enforce the
collection of taxes, the City of Mexia shall not become the purchaser
thereof 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 mayor or the person acting as
such to attend all sales and bid thereat for the city, and upon such
sale the officer making the same shall execute to the city or other
purchaser, proper evidence of title and to place the purchaser in
possession as provided by law.
All levies of taxes heretofore made and all assessment rolls
heretofore made and placed in the hands of the city assessor and collector,
are hereby validated and the same shall be legal and binding, regardless
of any irregularities that may exist in the manner of making such
levies and the making and returning of such assessment rolls; provided,
that this section shall not be construed as a attempt to validate
any penalty heretofore imposed, or tax levied in excess of the amount
which the city could levy under the Constitution; and provided further,
that the provisions of this section shall not be construed as to affect
the results of any suit filed by the City of Mexia prior to the passage
of the Charter.
If the city assessor and collector shall discover any property,
real or personal, which was subject to taxation for any year, and
which from any cause has 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 tax roll, stating the year and the taxes paid thereon
shall be collected in the same manner as other assessments; provided,
that such supplemental rolls may be made at any time and reported
to the city commission for its approval, and any number of such rolls
may be made that may be necessary. The taxes assessed upon such supplemental
rolls shall be due at once upon approval of such rolls by the city
commission, and if not paid within sixty (60) days thereafter, shall
bear interest at the rate of six (6) percent per annum, 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 ordinance, and place such valuation thereon as he may deem just.
If the owners of such property are unknown to the assessor he shall
so state, and such assessment 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 on other property.
No taxes due the City of Mexia shall ever be held to be barred
by any statutes of limitation, and no irregularity 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.
In all suits for the collection of taxes, which have been heretofore
or which may be hereafter levied upon the tax rolls of said city,
a certified statement made therefrom by the assessor and collector,
shall be prima facie evidence of the truth of all recitations 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, viz:
(a) That the
person, firm or corporation therein shown to be a taxpayer was such,
and owned the property therein listed, and that such property was
subject to taxation in said city, and was rendered by such person,
firm or corporation, or by his or its agent, at the value placed thereon
in such rolls.
(b) That the
taxes due upon such property was duly and legally levied for the purposes
shown in such rolls, and that same are valid and unpaid.
(c) That all
acts and proceedings required by law or ordinance of said city, in
the manner of rendering, appraising and fixing of 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 the 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 taxation which is found to be
legal.
All property, real, personal or mixed, made taxable by the laws
of the State of Texas, which is situated in the City of Mexia, 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.
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 Mexia, are hereby continued in full force and effect.
The laws of the State of Texas, prescribing and governing costs
and fees of officers of court in state and county tax suits, shall
apply to and govern tax suits brought by the City of Mexia.
The city council shall on July 1 of each year place in the hands
of the city’s attorney for suit and collection all due and unpaid
taxes.
In any suit by the city, for the collection of any delinquent
taxes, where it shall appear that the description of property upon
which taxes are due is insufficient upon the assessment rolls to identify
such property, the city shall have the right to set up in its pleading
a good and sufficient description of such property and to provide
that it is the property upon which such taxes are due and to have
its judgment foreclosing its tax lien upon the same and personal judgment
against the owner for such taxes, the same as if such property were
fully described upon the assessment rolls.
The city council shall have the power to correct erroneous assessments
and to hear complaints thereon, and to readjust any assessment found
to be erroneous by it.
The city council shall have the power to levy and collect an
occupation tax on all occupations, callings, business and professions,
taxed by the State of Texas, from time to time, to the amount of one-half
of the amount of the occupation tax levied by the state, and shall
have the power by ordinance to provide adequate means for enforcing
the collection of the same.
No money shall be paid by the city upon any claim, debt, demand
or account whatsoever, to any person, firm or corporation who is in
arrears to the City of Mexia for taxes; and the city shall be entitled
to counterclaim and offset against any such debt, claim, demand, or
account in the amount of taxes so in arrears, and no assignment or
transfer of such debt, claim or demand or account after the said taxes
are due, shall affect the right of the city to so offset the said
taxes against the same.
The city council shall not have the power to compromise back
taxes; but the city assessor and collector shall have the power under
such regulations as may be prescribed by the council by ordinance
to probate taxes after partition against tracts of land formerly owned
in common; and also as to tracts of land owned by different persons,
but assessed as one tract, or in one assessment, and in such cases
to divide and apportion the lien to each of the several tracts according
to its proportion to the entire assessment.
The city council shall annually at its first meeting in June
of each year, or as soon thereafter as is practicable, appoint three
(3) council members, each to be a qualified voter and a resident and
property owner of the City of Mexia, who shall compose the board of
equalization. The council shall fix the time of the meeting of said
board of equalization.
Said board of equalization shall have such powers and duties
as are defined in Articles 946 to 954, inclusive, of the Revised Civil
Statutes of Texas of 1911, and the members thereof shall take the
oath prescribed by Article 955 of said statute, before entering upon
their duties.
Said members of the board of equalization shall receive such
compensation as the city council may by ordinance provide, not to
exceed five dollars ($5.00) per day.