The fiscal year of the City of Liberty shall begin on the first day of October and shall end on the last day of September of each calendar year. Such fiscal year shall also constitute the budget and accounting year.
The city manager, between thirty (30) and sixty (60) days prior to the beginning of each fiscal year, shall submit to the council a proposed budget, which budget shall provide a complete financial plan for the fiscal year, and shall contain the following:
(a) 
A budget message, explanatory of the budget, which message shall contain an outline of the proposed financial policies of the city for the fiscal year, shall set forth the reasons for salient changes from the previous fiscal year in expenditure and revenue items, and shall explain any major changes in financial policy.
(b) 
A consolidated statement of anticipated receipts and proposed expenditures for all funds.
(c) 
An analysis of property valuations.
(d) 
An analysis of tax rate.
(e) 
Tax levies and tax collections by years for at least the five (5) years immediately preceding.
(f) 
Cash on hand to the credit of each fund.
(g) 
Special fund resources in detail.
(h) 
Summary of proposed expenditures by function, department, and activity.
(i) 
Detailed estimates of expenditures shown separately for each activity to support the summaries. (No. (h) above.) Such estimates of expenditures are to include an itemization of positions showing the number of persons having each title and range of pay for positions.
(j) 
A description of all bond issues outstanding, showing rate of interest, date of issue, maturity date, amount authorized, amount issued and amount outstanding.
(k) 
A schedule of requirements for the principal and interest of each issue of bonds.
(l) 
The appropriation ordinance.
(m) 
The tax levying ordinance.
(n) 
Anticipated revenues and proposed expenditures compared with other years.
The city manager in the preparation of the budget shall show in parallel columns opposite the various properly classified items of revenues and expenditures, the actual amount of such items for the last completed fiscal year, the estimated amount for the current fiscal year, and the proposed amount for the ensuing fiscal year.
(Ordinance 910, sec. 1, adopted 5/11/99; Ordinance 2020-35, prop. CC, adopted 11/10/20)
The budget and all supporting schedules shall be filed with the person performing the duties of city secretary, submitted to the city council and shall be a public record. The city manager shall provide copies for distribution to all interested persons.
At the time and place set forth in the notice required by section 9.04, or at any time and place to which such public hearing shall from time to time be adjourned, the city council shall hold a public hearing on the budget submitted and all interested persons shall be given an opportunity to be heard for or against any item or the amount of any item therein contained.
After the conclusion of such public hearing, the city council may insert new items or may increase or decrease the items of the budget, except items in proposed expenditures fixed by law, but where it shall increase the total proposed expenditures, it shall also provide for an increase in the total anticipated revenue to at least equal such proposed expenditures.
Upon final adoption, the budget shall be in effect for the fiscal year. A copy of the budget, as finally adopted, shall be filed with the person performing the duties of city secretary, the county clerk of Liberty County and the state comptroller of public accounts at Austin. The final budget shall be printed, mimeographed or otherwise reproduced and copies shall be made available for the use of all offices, departments, and agencies and for the use of interested persons and civic organizations.
From the effective date of the budget, the several amounts stated therein as proposed expenditures shall be and become appropriated to the several objects and purposes therein named.
From the effective date of the budget, the amount stated therein as the amount to be raised by property tax shall constitute a determination of the amount of the levy for the purposes of the city in the corresponding tax year; provided, however, that in no event shall such levy exceed the legal limit provided by the laws and constitution of the State of Texas.
Provision shall be made in the annual budget and in the appropriation ordinance for the contingent appropriation in an amount not more than ten (10) per centum of the total budget, too be used in case of unforeseen items of expenditure. Such contingent appropriations shall be under the control of the city manager and distributed by him, after approval of the city council. Expenditures from this appropriation shall be made only in case of established emergencies and a detailed account of such expenditures shall be recorded and reported.
(Ordinance 2010-15 adopted 6/8/10)
The total estimated expenditures of the general fund and debt service fund shall not exceed the total estimated resources of each fund (prospective income plus cash on hand). The classification of revenue and expenditure accounts shall conform as nearly as local conditions will permit to the uniform classification as promulgated by the Governmental Accounting Standards Board or some other nationally accepted classification.
(Ordinance 910, sec. 1, adopted 5/11/99)
The city budget may be amended, and appropriations altered in accordance therewith in cases of public necessity, the actual fact of which shall have been declared by the city council.
Editor’s note–Former section 9.15 pertaining to the department of taxation and deriving from Resolution adopted 8/10/91, sec. 1, was deleted in its entirety by Ordinance 2020-35, prop. FF, adopted 11/10/20.
The city council shall have the power under the provisions of the state law to levy, assess and collect an annual tax upon real and personal property within the city to the maximum provided by the constitution and general laws of the State of Texas. The city council shall prescribe by ordinance the methods, procedures, rules and regulations by which its power to tax may be implemented and by which any taxes thereby imposed may be enforced and collected.
(Ordinance 910, sec. 1, adopted 5/11/99)
All property, real, personal or mixed, lying and being within the corporate limits of the City of Liberty on the first day of January, not expressly exempt by law, shall be subject to annual taxation at its fair market value according to the requirements, procedures and provisions of the V.T.C.A., Tax Code.
(Ordinance 910, sec. 1, adopted 5/11/99)
All taxes due the City of Liberty shall be payable at the office of the 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. Taxes shall be paid on or before the due date set by Texas law, and all such taxes not paid prior to such date shall be deemed delinquent and shall be subject to such penalty and interest as provided by Texas state law.
(Ordinance 910, sec. 1, adopted 5/11/99; Ordinance 2018-12, prop. F, adopted 5/8/18; Ordinance 2020-35, prop. GG, adopted 11/10/20)
The assessor-collector of taxes shall, by virtue of his tax rolls, have power and authority to seize and levy upon all personal property and sell the same to satisfy all taxes, together with all penalty, interest and costs due on said personal property by said delinquent tax to the city, in accordance with Texas state law.
(Ordinance 910, sec. 1, adopted 5/11/99; Ordinance 2020-35, prop. HH, adopted 11/10/20)
A lien is hereby created on all property, personal and real, in favor of the City of Liberty, for all taxes, ad valorem, occupation or otherwise. Said lien shall exist from January first in each year until all the 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 taxes can pursue such property, and whenever found out may seize and sell enough thereof to satisfy such taxes. All persons or corporations owning or holding personal property or real estate in the City of Liberty on the first day of January of each year shall be liable for all municipal taxes levied thereon for such year. The personal property of all persons owing any taxes to the City of Liberty is hereby made liable for all of said taxes, whether the same be due upon personal or real property, or upon both.
(Ordinance 910, sec. 1, adopted 5/11/99)