The Council shall have the power to levy, assess and collect annual taxes, of whatever nature and on all kinds of property to the maximum now or hereafter authorized by the Constitution, and the laws of the State of Texas, and as provided by this Charter, such rate being limited to a maximum of seventy-five cents per hundred dollars of appraised property value.
In accordance with and as authorized by said Constitution and laws, the Council shall, by ordinance, determine the rates of taxation and the methods and procedures pursuant to which City taxes shall be levied, assessed and collected. The City may contract with another governmental entity authorized by the laws of the State to assess or collect City taxes on its behalf, and to perform such other functions as the Council deems necessary.
The Council, as soon as practicable after certification of assessment rolls but not later than October 1 of each year, shall enact the annual tax levy ordinance. The Tax Collector shall then have tax statements mailed to each person, partnership, association, corporation, or other legal entity as named on the tax rolls in accordance with the laws of the State of Texas. If the Council fails to enact the annual tax levy ordinance for a particular year, within such year the tax levy shall be the amount authorized by State law until the next tax levy ordinance is enacted. Failure of the Council to enact a tax levy ordinance for a particular year shall not invalidate the collection of taxes for that year.
(Amnd. by Ordinance 2010-04-19-03 at an election held on May 2010, prop. 7)
All taxes due the City shall be payable at the Office of the City Tax Collector or elsewhere as directed by the Council, and may be paid at any time after the tax rolls for the year have been completed and approved.
Except as otherwise provided by the laws of the State of Texas, taxes not paid by the close of business on January 31 of each year succeeding the year for which the taxes are levied shall be deemed delinquent, and shall be subject to such penalty, interest and collection fees as authorized by state law. Except as provided by law, failure to assess or levy taxes by error or omission in preparation of the approved tax roll shall not relieve the omitted property owner of the obligation to pay current or past due taxes.
Neither the Council nor any other officer of the City shall extend the time for payment of taxes, or remit, discount or compromise any tax legally due the City, or waive the penalty and interest that may be due thereon. Provided, however, that this provision shall not prevent the correction of any errors in assessment or the preparation of tax rolls, or preparation of a tax statement.
All property, real, personal and mixed having a situs within the corporate limits of the City on January 1 of each year, shall be charged with a tax lien in favor of the City from said date for all taxes, penalties and interest ultimately imposed for the year on that property.
City tax liens shall be superior to all other property interests and liens except other tax liens, regardless of when such other non-tax liens were created. All purchasers of said property on or after the first day of January in any year shall take said property subject to the liens provided herein. Additionally, the owner on or after the first day of January in any year of any property subject to taxation by the City shall be personally liable for the taxes due thereon for such year. The City shall have the power to sue for and recover personal judgments for taxes without foreclosure, to foreclose, or to pursue any other remedy authorized by the laws of the State of Texas. In any such suit where it appears that the description of any property in the City assessment rolls is insufficient to identify such property, the City shall have the right to plead a good description of the property to be assessed, to prove the same, and to have its judgment foreclosing the tax lien or for personal judgment or both, against the owners for such taxes.
If a property owner to whom the City owes a debt is in arrears, which shall mean nonpayment of a tax, liability, or other obligation owed the City, other than a citation properly contested through municipal court, that has not been received by the City within ninety days from due date, in payment of City taxes, the City may reduce the debt by an amount equal to the unpaid taxes. This right of setoff and counterclaim for taxes and arrears shall apply to any debt, claim, demand, or account owed by the City. No assignment or transfer, after taxes are due, of a debt or any other claim shall affect the right of the City to setoff taxes against the debt or other claim.
(Added. by Ordinance 2010-04-19-03 at an election held on May 2010, prop. 1)
In the event procedures regarding tax administration established by the Constitution or laws of the State of Texas conflict with any one or more of the preceding sections, the City will comply with such State-prescribed procedures.