The commission shall have power to levy, for all city purposes, an ad valorem tax on real, personal, and mixed property within the territory of the City of Dumas, not exempt from taxation by the Constitution and laws of the State of Texas, based upon is true value as provided by law, to the extent of the constitutional limit permitted by the State of Texas to cities of over 5,000 population.
There shall be established in the department of finance a division of taxation, the head of which shall be the city assessor and collector of taxes. The assessor-collector shall give a surety bond for the faithful performance of his duties including compliance with all controlling provisions of the state law bearing upon the functions of his office in a sum which shall be fixed by the city commission.
All real and personal property within the city not expressly exempted by law shall be subject to annual taxation at its true market value. Each person, partnership or corporation owning property within the limits of the City of Dumas, shall, between the first day of January and the thirtieth day of April of each year, hand to the city assessor-collector a full and complete sworn inventory of the property possessed or controlled by him, her or them, within said limits on the first day of January of the current year. In all cases of failure to obtain a statement of real and personal property from any cause, the assessor-collector shall ascertain the amount and value of such property and assess the same as he believes to be true and full value thereof; and such assessment shall be as valid and binding as if such property had been rendered by the owner thereof.
[1]
Editor’s note–Former section 4 pertaining to board of equalization; appointment; qualifications, and deriving from the charter adopted at the election held on March 4, 1955, was repealed and deleted in its entirety by Charter Prop. No. 14, ratified 6/7/2022.
[1]
Editor’s note–Former section 5 pertaining to board of equalization; public hearings; notice to owner, and deriving from the charter adopted at the election held on March 4, 1955, was repealed and deleted in its entirety by Charter Prop. No. 14, ratified 6/7/2022.
[1]
Editor’s note–Former section 6 pertaining to board of equalization; powers and duties, and deriving from the charter adopted at the election held on March 4, 1955, was repealed and deleted in its entirety by Charter Prop. No. 14, ratified 6/7/2022.
[1]
Editor’s note–Former section 7 pertaining to board of equalization; records; approval of rolls, and deriving from the charter adopted at the election held on March 4, 1955, was repealed and deleted in its entirety by Charter Prop. No. 14, ratified 6/7/2022.
All taxes due the city of Dumas shall be payable at the office of the city assessor-collector and may be paid at any time after the tax rolls for the year have been completed and approved, which shall be not later than October 1. Taxes shall be paid before February 1, and all such taxes not paid prior to such date shall be deemed delinquent and shall be subject to such penalty and interest as the city commission may provide by ordinance. The city commission may by ordinance provide that all taxes, either current or delinquent, due the City of Dumas may be paid in installments, within the current year.
The assessor-collector of taxes shall, by virtue of his tax rolls, have power and authority to seize and levy upon all personal property and sell the same to satisfy all delinquent taxes, together with all penalty, interest and costs due on said personal property. For such purposes, he shall keep the same at the expense of the owner until the sale is made, and shall give notice of the time and place of sale of same by posting a written notice at the city hall door and one at another public place within the city of Dumas at least ten days before the date of sale. He shall sell the same to the highest bidder for cash for all delinquent taxes, interest, cost and expense of caring for said property, and shall make an entry in the book of sales of the amount realized. All such sales shall be made at the front door of the city hall. A sale of personal property for delinquent taxes shall convey with it an absolute title, and the owner shall have no right to redeem the same.
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 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 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.
The city commission shall have authority to submit to the qualified voters of the City of Dumas, Texas, the question of whether to adopt or reject a city sales tax as may be provided by the state law.
Note–Charter Amendment No. 11, ratified May 6, 1969, amended article VII, sec. 11 to read as set out. Formerly a sales tax was prohibited.
(Charter Amnd. No. 11, ratified May 6, 1969)
The city commission shall have the authority to contract with the Moore County Appraisal District or other outside agencies for the performance of duties set forth herein as well as other matters pertaining to the assessing and collecting of taxes.
(Charter Amnd. No. 9, ratified 5/1/93)