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.