City of Kilgore, TX ARTICLE VIII TAX ADMINISTRATION

§ 1 Powers of taxation.

The city council shall have the power under the provisions of state law to levy, assess and collect an annual tax on taxable property within the city not to exceed the maximum limits set by the Constitution and laws of the state of Texas. The council shall have the further power to levy, assess and collect all other types of taxes as provided and permitted by state law.

§ 2 Tax lien and liability.

A special lien in favor of the city is hereby created on all real, personal and mixed property located in the city, for all unpaid taxes. The priority of said lien shall be determined in accordance with state law.