There shall be established in the department of finance a division
of taxation, the head of which shall be the city assessor and collector
of taxes. The assessor-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
in a sum which shall be fixed by the council, but not less than $10,000.00.
All real and personal property within the city not expressly
exempted by law shall be subject to annual taxation on the basis of
its true market value.
All taxes due the city of Cameron shall be payable at the office
of the assessor-collector or any other office designated for that
purpose, and may be paid at any time after the tax rolls for the year
have been completed and approved which shall be not later than Oct.
1. Taxes shall be paid before February 1st 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 council may provide by ordinance,
or as prescribed by law.
Delinquent tax statements for both current and preceding years,
showing the amount of taxes due including penalty and interest, shall
be mailed in accordance with State law.
The tax rate set by the city council of the city of Cameron
for any given year shall never exceed the rate prescribed by the general
law of the State of Texas.
The tax levied by the city is hereby declared to be a lien,
charge or encumbrance upon the property upon which tax is due, which
lien, charge or encumbrance the city is entitled to enforce and foreclose
in any court having jurisdiction over the same, and the lien, charge
or encumbrance on the property in favor of the city, for the amount
of taxes due on such property is such as to give that 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 non residents.
All taxes upon real estate shall be a special lien and a charge upon
the property upon which lien may be foreclosed in any court having
jurisdiction.
Seizure and sale of personal property will be done in accordance
with the State Property Tax Code.
