The City Council shall have power by Ordinance to levy, assess, and collect for all City purposes, all taxes authorized by the Constitution and the Laws of the State of Texas, including but not limited to, an ad valorem tax on real, personal, and mixed property within the territory of the City of Denver City, 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 5,000 population.
In accordance with State Law, all tax purpose appraisals for the City of Denver City shall be made by the County-wide appraisal authority, Yoakum County Appraisal District.
In accordance with State Law, the City of Denver City has the authority to levy and collect taxes according to the tax appraisal established by the Appraisal District. In order to facilitate more logical collections, the City of Denver City has contracted with Yoakum County Appraisal District to collect its taxes. This arrangement was established by ordinance and, in the event future changes in collection procedures or policies must be made, the City Council has the authority to change this collection agreement by another ordinance and need not follow the procedure for a Charter Amendment.
In any event, responsibility for the collection and maintenance of the City’s tax collection rests with the City Manager, who shall give a surety bond for the faithful performance of his duties including compliance with all controlling provisions of the State Law.
In accordance with State Law, Yoakum County Appraisal District will be responsible for the equalization function for any property on the tax rolls in the City of Denver City. The Appraisal District will be responsible for the adherence of the equalization process to all applicable State Laws.
All taxes due the City of Denver City shall be payable at the office of the City and may be paid at many time after the tax rolls for the year have been completed and approved[.] Tax rolls shall be completed and approved not later than October 1st. Taxes shall be paid on or before January 31 of the year following the year in which imposed, and all such taxes not paid on or prior to such date shall be deemed delinquent and shall be subject to such penalty and interest as the City Council may provide by ordinance. The City Council may by ordinance provide that all delinquent taxes due the City of Denver City may be paid in installments, within the current year. The City Council may also declare a discount for deemed early payment.
The City of Denver City shall, by virtue of the tax rolls, have power and authority after proper notice and judgment 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, they 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 Denver City at least ten days before the date of sale. They shall sell the same to the highest bidder for cash for said property, and shall make an entry in the book of sales of the amount realized. 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 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 the resident of this State or person whose residence is unknown, but also as against non-residents. 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. All persons, firms, partnerships, associations, corporations, or other legal entities holding, owning, or controlling real, personal, or mixed property having a situs within the corporate limits of the City on the first day of January of each year shall be liable for all municipal taxes levied thereon for such year.
The personal property of all persons, firms, partnerships, associations, corporations, or other legal entities owing any taxes to the City is hereby made liable for all of said taxes, whether the same be due upon personal or real property, or upon both or otherwise. Any person, firm, partnership, association, corporation, or other legal entity purchasing any of said property on or after the first day of January of any year shall take the same subject to the liens provided herein. In any suit to recover taxes levied on personal property, a general description of the class and type of property taxed shall be sufficient.
The City Council shall have the power to levy and collect taxes in the form of special assessments upon property in a limited and determinable area for special benefits conferred upon such property by any municipal work, service, or improvement; and to provide for the payment of all or any part of the cost of work, service or improvement out of the proceeds of such special assessments in accordance with State Law.