There shall be a department of taxation, the head of which shall
be the city assessor and collector of taxes. The city manager shall
appoint the city assessor and collector for an indefinite term. He
shall be responsible for the assessment and collection of all ad valorem
taxes levied by the city and except as may be provided otherwise by
ordinance or state law, all other taxes levied by the city.
The city shall have the power to levy, assess, and collect taxes
of every character and type not prohibited by the constitution and
laws of the State of Texas and for any municipal purpose, and within
the limits prescribed by the constitution and law of the state.
Ad valorem taxation of property by the city, including, but
not limited to, rendition and assessment of property, equalization
of assessed values of property, approval of assessment rolls, levy
of taxes, and payment and collection of taxes, shall be governed by
the constitution and laws of the state, this charter, and ordinances
consistent with the constitution, laws, and this charter.
(a)
A lien
is hereby created on all property, real, personal, or mixed, in favor
of the city for all taxes, ad valorem, occupation, or other. Said
lien shall exist from January 1 in each year until the taxes are paid.
Such lien shall be prior to all other claims except as may be otherwise
provided by law; and no gift, sale, assignment, or transfer of any
kind, or judicial writ of any kind, can ever defeat such lien; but
the city assessor and collector may pursue such property, and whenever
found, may seize and sell enough thereof to satisfy such taxes, penalty,
interest, and costs.
(b)
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.
(c)
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 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 assessor and collector shall promptly deposit with
the city treasurer, or for the city treasurer in an appropriate account
or accounts maintained by the city treasurer in a depository or depositories,
all taxes and other money which he collects or receives.
Nothing in this charter shall prohibit the council from providing
for assessment and/or collection of city taxes by appropriate officers
of the county, school district, or other political subdivision in
which the city is entirely or partly located, as authorized by law.
