There shall be established in the Department of Finance a Division of Taxation, to assess and collect taxes, the head of which shall be the City Assessor and Collector. Notwithstanding the foregoing, the City Council may contract with an outside agency to assess and collect City taxes and to perform the duties of the City's Tax Assessor/Collector.
(Amended by Charter election called 5/6/00)
The City Council shall have the power under the provisions of State Law to levy, assess and collect an annual tax upon taxable property within the City to the maximum provided by the Constitution and General Laws of the State of Texas.
All property, real, personal or mixed, lying and being within the corporate limits of the City of Brownfield on the first day of January, not expressly exempted by law, shall be subject to annual taxation by the City for such year. The mode and manner of making renditions, tax lists, assessments, and tax rolls shall be governed by state law.
(Amended by Charter election called 5/6/00)
In the event the City does not contract with another municipality or district for the mutual assessment, equalization, and collection of taxes, then the following provisions shall apply. The City Council shall each year prior to the first day of June appoint six (6) residents, who shall be qualified voters, as the board of equalization. Such board shall choose from its membership a chairman. The City Tax Assessor-Collector shall be ex-officio secretary of the board; provided the City Tax Assessor-Collector, with the consent of the City Council, may designate some other officer or employee of the City to act in his stead. A majority (three members) of said board shall constitute a quorum for the transaction of business. Members of the board while serving shall receive such compensation as may be provided for them by the City Council.
(Amended by Charter election called 5/6/00)
At the same meeting that the Council appoints the board of equalization it shall by ordinance fix the time of the first meeting of the board, which shall be on the first day of June or as soon thereafter as practicable. After such first meeting, the board may reconvene and adjourn from time to time, and as long thereafter as may be necessary it shall hear and determine the complaint of any persons in relation to the assessment roll, provided said board shall be finally adjourned by the last day of said month. Whenever said board shall find it their duty to raise the value of any property appearing on the tax lists or tax records of the City, it shall, after having examined such lists and records and corrected all errors appearing therein, adjourn to a day not less than ten nor more than fifteen days from the date of adjournment, and shall cause the secretary of said board to give written notice to the owner of such property or to the person rendering same of the time to which said board has adjourned, and that such owner or person rendering said property may at that time appear and show cause why the value of said property should not be raised. Such notice may be served by depositing the same, properly addressed, and postage paid, in the City Post Office of the City of Brownfield, Texas.
It shall be the duty of such board to examine and, if necessary, revise the assessments as returned by the City Assessor-Collector, to the end that all property within the City shall be assessed as fairly and as uniformly as possible. The board of equalization shall also have the power to:
(1) 
Review on complaint of property owners assessments for the purpose of taxation of both real and personal property within the City made by the City Assessor-Collector;
(2) 
Administer oaths;
(3) 
Take testimony;
(4) 
Hold hearings;
(5) 
Adopt regulations regarding the procedure of assessment review;
(6) 
Compel the production of all books, documents, and other papers pertinent to the investigation of the taxable values of any person, firm or corporation having or owning property within the corporate limits of the City subject to taxation.
The board shall be required to keep an accurate record of all its proceedings, which shall be available for public inspection. Upon completion of its work the board shall certify its approval of the assessment rolls, which shall be returned to the City Council, which shall thereupon approve the said rolls as returned to it and thereupon adopt the same as the assessment rolls to be used for the collection of taxes for the current year.
All taxes due the City of Brownfield shall be payable at the office of the City Assessor-Collector 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 October 1st of each year. The City Council may by ordinance provide that current taxes paid prior to December 31st of the tax year shall be subject to discounts as follows:
Three percent if paid on or before October 31st, two percent if paid after October 31st, and on or before November 30th, one percent if paid after November 30th and on or before December 31st. The City Council may by ordinance provide that all taxes, either current or delinquent due the City, may be paid in installments (as to current taxes only, over a period not exceeding one year). Taxes which are not delinquent on the date of the first installment payment shall not be deemed delinquent so long as each installment is paid on the date due, failing in which such taxes shall at once, without grace, demand or notice, be subject to such penalty and interest as are imposed by state law (in case of delinquent State and County taxes) and be deemed and become delinquent as of February 1st of the year following assessment. Delinquent taxes paid in installments shall as to time, amount, prematurity in event of default and all other pertinent matters be governed by the ordinance providing for installment payment of taxes, except to the extent otherwise controlled by state law. No remission of penalty and interest shall be accomplished except by action of the City Council in regular session and further that no remission of penalty and interest shall be accomplished except that the penalty and interest due for all taxpayers of the City of Brownfield shall be remitted.
The Assessor-Collector of Taxes shall, by virtue of the tax rolls of the City, have power and authority to seize and levy upon all personal property and sell the same to satisfy all delinquent taxes together with all penalty, interest and costs due on said personal property to the City. When he seizes personal property for such purposes he shall keep the same at the expense of the owner until the sale is made, and he shall give notice of the time and place of sale of same by posting a written notice at the City Hall door, and one at another public place within the City, at least ten days before the date of sale. He shall sell the same to the highest bidder for cash for all taxes, interest, cost and expense of caring for said property, and shall make an entry in the book of sales, of the amount realized. All such sales shall be made at the front door of the City Hall. A sale of personal property for delinquent taxes shall convey with it absolute title, and the owner shall have no right to redeem the same.
A lien is hereby created on all property, personal and real, in favor of the City of Brownfield, for all taxes, ad valorem, occupational or otherwise. Said lien shall exist from January 1st in each year until said taxes are paid. Such lien shall be prior to all other claims and no gift, sale, assignment or transfer of any kind, or judicial writ of any kind, can ever defeat such lien, but the assessor and collector of the taxes can pursue such property, and whenever found, may seize and sell enough thereof to satisfy such taxes.
All persons, firms or corporations owning or holding personal property or real estate in the City of Brownfield on the first day of January of each year shall be liable for all municipal tax levies thereon for such year.
The personal property of all persons owing any taxes to the City of Brownfield is hereby made liable for all of paid taxes, whether the same be due upon personal or real property, or upon both.