All property, real, personal or mixed, lying and being within
the corporate limits of the City of DeSoto on the first day of January
of each year, excepting such property as may be exempt from taxation
under the Constitution and laws of the State of Texas, shall be subject
to taxation.
(Ordinance 2324-23 adopted 7/18/2023)
Except as otherwise provided by state law, taxes are due on
receipt of the tax bill and are delinquent if not paid before February
1st of the year following the year in which imposed. The City Council
may by ordinance provide for penalty and interest to be assessed on
all delinquent taxes in such amounts as may be authorized by law.
(Ordinance 2324-23 adopted 7/18/2023)
Editor's note–Former § 3 pertaining
to delinquent taxes, was deleted in its entirety by Ordinance 2324-23 adopted 7/18/2023.
A special lien is hereby created on all real, personal, and
mixed property, located in the City of DeSoto, in favor of the City
of DeSoto for all taxes, ad valorem, occupational or otherwise. Said
lien shall exist from January 1st in each year until 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, by judicial
writ, seize and sell enough thereof to satisfy such taxes.
All persons or corporations owning real, personal or mixed property
on the first day of January of each year shall be liable for all municipal
taxes levied thereon for such year.
