The provisions of state law applicable to municipalities shall
apply to and govern the payment of taxes due and owing to the city
and penalties in connection therewith, to the same extent as if such
provisions have been, by the terms hereof, made applicable to city
taxes by ordinances of the city.
(2000 Code, sec. 23-1)
A lien is hereby created on all property in favor of the city
for all taxes, ad valorem, occupation or otherwise. Such lien shall
exist from the first day of January in each year, until all the taxes
are paid. Such lien shall be prior to all other claims and liens then
existing or thereafter arising, and no gift, sale, assignment or transfer
of any kind or judicial writ of any kind shall ever defeat such lien.
The lien for taxes created above shall attach to all property of the
taxpayer owned on the first day of January or subsequently acquired,
whether assessed or not.
(2000 Code, sec. 23-2)
(a)
Whenever any accounts for delinquent taxes owed the city are given
to its tax attorney for collection, on or after July 1 of the year
they become delinquent, the city shall be entitled to, and shall collect,
from the Hale County Appraisal District Chief Appraiser-Collector,
costs and expenses due on each delinquent property at the time of
collection, either before or after suit and/or foreclosure sale as
provided by section 33.48 of the Texas Property Tax Code.
(b)
In addition to the collection expenses provided for in subsection (a) above, the city shall be entitled to collect the actual expenses incurred by the city in providing all data and information as to the name, identity and location of necessary parties and the legal description of property necessary to the filing of any suit for delinquent taxes.
(2000 Code, sec. 23-5; Ordinance
adopting Code)
All of that property described in the Texas Constitution, article VIII, section 1j, shall be fully taxable in the city beginning January 1, 1990, and in conjunction with the goods in transit, as defined in Texas Tax Code, section 11.253(a)(2), as amended by Senate Bill 1, enacted by the 82nd Texas Legislature in Special Session, shall remain subject to taxation by the city, until such time that official action rescinds, repeals, or otherwise determines the exemption prescribed by subsection (b) will apply.
(Ordinance 11-3565, sec. I (23-6),
adopted 11/17/11)
