All real, personal and mixed property held, owned or situated
in the City of Odessa now in existence or which is not exempt by the
Constitution or general laws of the State of Texas, shall be liable
for all taxes due by the owner thereof, including taxes on real estate,
franchise, personal and mixed property, except that the homestead
of any person within the City of Odessa shall never be liable for
any taxes other than the tax upon such homestead.
(Char. art. VI, sec. 1)
(a)
The city
council shall have the power and it is hereby authorized and made
its duty to levy annually for general purposes and for the purpose
of paying interest and providing the sinking fund on the bonded indebtedness
of the City of Odessa now in existence or which may hereafter be created
an ad valorem tax on all real, personal or mixed property within the
territorial limits of said city and upon all franchises granted by
the city to any individuals or corporations of not exceeding a total
of two dollars ($2.00) on the one hundred dollars ($100.00) appraised
valuation of said property. If for any cause the city council shall
fail, neglect or refuse to pass a tax ordinance for any one year,
levying taxes for that year, then and in that event the tax levying
ordinance last passed shall and will be considered in force and effect
as the tax levying ordinance for the year for which the city council
failed, neglected or refused to pass such ordinance, and the failure
so to pass such ordinance for any year shall in no wise invalidate
the tax collection for that year.
(Char. art. VI, sec. 2; Ordinance 83-39, sec. 4, adopted 4/12/83)
The tax levied by the city is hereby declared to be a lien,
charge or encumbrance upon the property upon which the 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 and encumbrance on the property in favor of the city
for the amount of the taxes due on such property is such as to give
the 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
the unknown heirs of any person who owns the property upon which the
tax is due and also as against nonresidents. All taxes upon real estate
shall especially be a lien and a charge upon the property upon which
the taxes are due, which lien may be foreclosed in any court having
jurisdiction.
(Char. art. VI, sec. 3)
With regard to the payment, rendition, collection of taxes,
delinquent taxes and board of equalization, the City of Odessa shall
be governed and follow the statutes of the State of Texas.
(Char. art. VI, sec. 4; Ordinance 83-39, sec. 4, adopted 4/12/83)
All ad valorem taxes due or to become due upon real, personal
or mixed property or upon franchises granted by the City of Odessa
to individuals or corporations and all license taxes, occupation taxes,
permit fees, fines, forfeitures, penalties and other amounts of taxes
accruing to the City of Odessa shall be collectable and payable only
in current money of the United States.
(Char. art. VI, sec. 7)
Editor’s note–Former Charter secs. 80, 81, and 82 were repealed by Ordinance 83-39, sec. 4, enacted April 12, 1983. The former sections pertained to delinquent taxes, compilation and publication of delinquent tax rolls, and the board of equalization, respectively, and were derived from Charter art. VI, secs. 8–10.
The city council shall have the power to levy and collect taxes
upon all trades, professions, calling or other businesses carried
on to the full extent permitted by the general laws of the State of
Texas, to prescribe penalties for nonpayment thereof, and to regulate
the operation of any business, trade or calling or profession.
(Char. art. VI, sec. 11)
The city council shall have the power to contract with any attorney
at law for the collection of delinquent taxes owing the city.
(Char. art. VI, sec. 12)
