The Council shall have power to levy, for general purposes, an ad valorem tax on real, personal and mixed property within the territory of the City of Garland, not exempt from taxation by the Constitution and laws of the State of Texas, based upon its true value as provided by law, to the extent of the constitutional limit permitted by the State of Texas to cities of over five thousand (5,000) population, and which said tax shall embrace all taxes for municipal purposes.
The Council may raise and collect taxes on all property, privileges and franchises, of every kind and description, within the city limits or having its situs therein on January first of each year, and from any other local source, and provide for the place, time and manner of payment thereof, with penalties, as the Council may deem best, not in violation of the laws of this state.
All taxes shall be payable at the office of the Collector of Taxes in the City of Garland at the City Hall building or at such other places in the City of Garland as may be specifically designated by the Council.
No demand for such taxes shall be necessary but it is the duty of the taxpayer to make payment of such taxes in cash within the time specified.
The Council shall have power to cancel any uncollectible taxes upon the tax rolls.
All taxes heretofore assessed are ratified and all ordinances relating to taxes now in force shall continue until amended or repealed by the Council.
All taxes due the City of Garland shall be payable at the office of the City Collector of Taxes as provided in Section 2 of this article and may be paid at any time after the tax rolls for the year have been completed and approved, which shall not be later than October 1.
In addition to the powers herein conferred with reference to the collection of taxes, the City of Garland shall have and may exercise all powers and authority now conferred or which may hereafter be conferred upon cities having a population of more than five thousand (5,000) inhabitants by the general law of the State of Texas.
The City Manager shall act as Collector of Taxes with all powers conferred on the Collector by this Charter, the statutes and Constitution of Texas unless a person has been appointed to the position of Collector of Taxes for the City of Garland. In either event, bond shall be given as required by the Council.