[1]
Editor's note—An amendment approved at election Nov. 5, 2013, repealed former § 81 of the Charter which pertained to division of taxation and derived from the original Charter as amended by the election of May 2, 1998.
(El. of 5-2-1998; El. of 11-5-2013)
The city council has the power to levy, assess, and collect an annual tax upon the taxable property within the city for any authorized municipal purpose.
[1]
Editor's note—An amendment approved at election May 2, 1998, repealed former §§ 84—87 of the Charter which pertained to the board of equalization and derived unamended from the original Charter. The amendment furthermore provided that: "These sections [84—87] concerned the Board of Equalization which no longer exists under state law. It has been replaced by the county tax appraisal district."
Subsequently, an amendment approved at election Nov. 5, 2013, repealed former § 83 of the Charter which pertained to property subject to tax; method of assessment and derived from the original Charter as amended by the election of May 2, 1998.
(El. of 5-2-1998; El. of 11-5-2013)
(a) 
When payable.
Taxes due the city may be paid at any time after the tax rolls for the year have been completed and approved. Taxes become delinquent on the date established by state law.
(El. of 5-2-1998; El. of 11-5-2013)
The city council is authorized to levy and collect ad valorem taxes on each $100 of assessed valuation of property that is not exempt from taxation by the constitution or laws of the state, at the following rates for the following designated purposes:
(1) 
at a rate not exceeding $1.00 for the purpose of paying the general governmental operating costs of the city; and
(2) 
at a rate sufficient to pay the principal of, and interest on, bonds authorized by the qualified voters of the city, that are outstanding as of the date of the adoption of the tax levy ordinance.
(El. of 5-2-1998)
The city has authority in accordance with state law to seize, levy upon, and sell personal property to satisfy delinquent taxes and pay the penalties, interest, and costs due on the delinquent taxes, whether the taxes are due upon personal or real property or upon both. The city will follow the procedure and notification requirements prescribed by state law for the seizure and sale of personal property.
(El. of 5-2-1998)
(a) 
Lien on the property.
Taxes levied by the city constitute a lien on the property upon which the tax is due beginning the first day of January of each year until the taxes are paid. The lien is superior to all other claims, and no gifts, sale, assignment, or transfer of the property and no judicial order may defeat the lien. The city is entitled to enforce and foreclose on the lien to collect the amount of taxes, penalties, interest, and costs due, in accordance with state law.
(b) 
Personal liability.
A person or entity owning or holding personal property or real estate in the city on the first day of January of each year is personally liable for the city taxes levied on the property for that year.