The fiscal year of the city shall begin the first day of October and end on the last day of September of each calendar year. The fiscal year shall constitute the budget year of the city government. The term “budget year” shall mean the fiscal year for which any particular budget is adopted and in which it is administered.
(Ordinance 916, sec. 1, adopted 2/26/91, approved at election of 5/4/91)
After July 31, 1955, the budget for the city government shall present a complete financial plan for the ensuing fiscal year. It shall set forth all proposed expenditures for the administration, operation and maintenance of all departments and agencies of the city government for which appropriations are required to be made or taxes levied by the city government; all expenditures for capital projects to be undertaken or executed during the fiscal year; a capital program of proposed capital projects for the five fiscal years next succeeding the budget year; provided, however, this requirement shall not apply to the budget year beginning August 1, 1955; all interest and debt redemption charges during the fiscal year; and the actual or estimated operation deficits from prior fiscal years. The budget shall also set forth the anticipated revenues and other means of financing the total proposed expenditures of the city government for the fiscal year.
After July 31, 1955, the budget document shall consist of three (3) parts, as follows:
Part I shall contain (1) a budget message prepared by the city manager, which shall outline a fiscal policy for the city government and describe therein the important features of the budget with reference both to proposed expenditures and anticipated revenues for the current year; (2) a general budget summary with supporting schedules which shall exhibit the aggregate figures of the budget in such manner as to show a balanced relationship between the total proposed expenditures and the total anticipated revenues for the fiscal year covered by the budget, and which shall compare these figures with corresponding figures of the last complete fiscal year and with the year in progress.
Part II shall contain (1) detailed estimates of all proposed expenditures, showing the corresponding expenditures for each item for the current fiscal year and the last preceding fiscal year, with the explanations of increases or decreases recommended as compared with appropriations for the current fiscal year; (2) detailed estimates of anticipated revenues and other income; (3) delinquent taxes for current and preceding years, with estimated percentage collectible; (4) statements of the bonded debt and other indebtedness of the city government, showing the debt redemption and interest requirements, the debt authorized and unissued, the conditions of the sinking funds, if any, and the borrowing capacity of the city.
Part III shall contain a complete draft of the budget ordinance, including an appropriation ordinance and such other ordinances as may be required to finance the budget.
The city manager, at least sixty (60) days prior to the beginning of each budget year, shall submit to the council a proposed budget and explanatory budget message. The council shall arrange for and hold at least one (1) public hearing on the budget during the period of its consideration; provided, however, that at least ten (10) days prior public notice shall be given of such public hearing; and provided further, that at least ten (10) days prior to such public hearing, the city manager shall cause not less than ten (10) copies to be made available in his office for distribution to interested persons. The council may revise, alter, increase, or decrease the items of the proposed budget prior to the adoption of the appropriation ordinance, provided that when it shall increase the total proposed expenditures, it shall also increase the total anticipated revenues so that the total means of financing the budget shall at least equal in amount the aggregate proposed expenditures. When the council shall make such changes, it shall issue a statement setting forth clearly its action on the budget. Annually, after completion of the public hearing, the council shall approve the budget plan and shall enact, not later than the twenty-seventh day of September the appropriation ordinances by a vote of at least a majority of the entire council, and such other ordinances as may be required to make the budget effective. Should the council take no final action on or prior to such day, the budget as submitted by the city manager shall be deemed to have been finally adopted by the council. As soon as possible after the completion of the tax roll, the council shall pass the tax levy ordinance. A copy of the budget as finally adopted, shall be filed with each of the following: The city secretary, the county clerk of Ward County, and the state comptroller of public accounts at Austin, Texas. The final budget shall be reproduced, and sufficient copies shall be made available for the use of all departments of the city, and for the use of interested persons, agencies and civic organizations.
(Ordinance 916, sec. 2, adopted 2/26/91, approved at election of 5/4/91)
Upon written recommendation of the city manager the council may at any time transfer any unencumbered appropriation balance or any portion thereof within a department, office or agency to another department, office or agency.
If at any time the total accruing revenue of the city shall be in excess of the total estimated revenues as set forth in the annual budget estimate, the council shall appropriate such excess revenues to the retirement of the unbonded indebtedness of the city.
No money shall be drawn from the treasury of the city, nor shall any obligation for the expenditure of money be incurred, except in pursuance of the annual or interim fiscal period appropriation, or such ordinance when changed as authorized by this charter or by the general laws of Texas. At the close of each fiscal year any unencumbered balance of an appropriation shall revert to the fund from which appropriated and shall be subject to reappropriation as provided by this charter; but appropriations may be made by the council, to be paid out of the revenue of the current year, in furtherance of public improvements or public works which will not be completed within such year, and any such appropriation shall continue in force until the purpose for which it was made shall have been accomplished.
All monies received by any person, department or agency of the city for or in connection with the business of the city and all funds of the city shall be deposited promptly in the city depository, which shall be designated by the council in accordance with such regulations and subject to such requirements as to security for deposits and interest thereon as provided by the laws of the State of Texas. All interest on monies belonging to the city shall accrue to the benefit of the city.
(1) 
There shall be an officer of the city who shall be known as the assessor and collector of taxes, and who shall be appointed by the City Manager. The assessor and collector shall calculate the effective tax rate and other rates required or recommended to be calculated by state law, collect and maintain the tax records according to the state property tax laws, and represent the City in any matters pertaining to assessment with Appraisal Review Board or Appraisal District.
(2) 
The assessments of person and property subject to taxation by the city as of January 1, 1955, and the assessments of persons and property subject to taxation by the city in each year prior to that date, except as may be otherwise provided for the remission of taxes by the general laws of Texas, are hereby validated.
(3) 
The city shall have power to levy and collect ad valorem property taxes annually at the rate and in the total amount authorized by the constitution of Texas and the general laws of this state. The ad valorem property taxes hereinabove authorized shall be levied annually and collected on the assessed value of all real and personal estate and property in the city, including all choses [choices] in action, franchises and privileges having a situs in the city, though the owners thereof be nonresidents.
(4) 
If, for any cause, the council shall fail or neglect to pass a tax ordinance for any one year, levying taxes for that year, then, and in that event, the tax levying ordinance last passed will and shall be considered in force and effect as the tax levying ordinance, subject to any adjustment to the rate required by state law, and the failure to so pass such ordinance for any one year shall in no wise invalidate the collection of taxes for that year.
(5) 
The city shall have power to levy, assess and collect taxes on persons, privileges, subjects, occupations and property of all character and description within the city limits of the city, as the council shall determine by ordinance; provided, however, that the city shall not have the authority to levy, assess and collect any such tax if the same be prohibited by the constitution or some specific statute of this state. If, subsequent to the passage or enactment of any ordinance by the council levying a tax, the legislature of this state shall impose a tax of the same nature and kind being levied, assessed and collected by the city, and the act of the legislature imposing such state tax expressly prohibits the city from imposing such tax, the act of the legislature shall automatically invalidate any such ordinance of the city, enacted under the authority of this charter, as to all taxes accruing subsequent to the end of the year for which such tax was levied by the city. The city shall have power to enforce the provisions of all such ordinances enacted by the city, to enforce the collection of such taxes imposed by such ordinances, and to prescribe and collect penalties and interest for nonpayment within the time fixed for payment of such taxes. This charter expressly confers on the city the power to levy, assess, and collect taxes upon all subjects of taxation which the State of Texas has the power to tax, subject only to the immediately foregoing provisions and limitations of this paragraph of this section. The powers and authority expressly conferred on the city by this charter to levy, assess and collect taxes upon all subjects of taxation which the State of Texas has the power to tax are in addition to and cumulative of all other taxing powers conferred by other laws of this state upon cities and towns in this state.
(Ordinance 1310 adopted 5/16/2023)
The assessor and collector of taxes shall collect all ad valorem property taxes, all occupational taxes and other license fees and dues as may be prescribed by ordinance and give receipts therefor. He shall deposit daily with the city depository all monies collected since the last deposit.
The assessor and 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 taxes, together with all penalty, interest and costs due on said personal property by said delinquent to the city. When he seizes 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 place within the city at least ten (10) days before the date of sale. He shall sell the same to the highest bidder for cash for all taxes, interest, cost and expense of caring for said property, and shall make an entry in a 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 previous owner shall have no right to redeem the same.
A lien is hereby created on all property, personal and real, in favor of the City of Monahans, for all taxes, ad valorem, occupation or otherwise. Said lien shall exist from January first 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 seize and sell enough thereof to satisfy such taxes.
All persons or corporations owning or holding personal property or real estate in the City of Monahans 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 owning any taxes to the City of Monahans is hereby made liable for all of said taxes, whether the same be due upon personal or real property, or upon both.
All city taxes shall be levied, assessed and collected in the same manner as may be provided by the laws of Texas for the levy, assessment and collections of state and county taxes, unless otherwise provided by this charter, or by ordinance; provided, however, that no discounts may be granted for the advance payment of taxes. All powers conferred by the general laws of Texas, as they now or hereafter may exist, for the assessment, levy and collection of taxes by county and city assessors are hereby adopted and made applicable to the city and shall be in addition to and cumulative of the powers herein expressly granted, including without limitation those granted to county and city assessors and collectors of taxes, and all other persons, bodies or agencies concerned with the assessment and collection of taxes.
(Ordinance 1310 adopted 5/16/2023)
Editor’s note–Former section 8.14 pertaining to the board of equalization, was repealed and deleted in its entirety at an election held May 6, 2023 and canvassed by Ordinance 1310 adopted 5/16/2023.
Editor’s note–Former section 8.15 pertaining to tax due dates, was repealed and deleted in its entirety at an election held May 6, 2023 and canvassed by Ordinance 1310 adopted 5/16/2023.
Editor’s note–Former section 8.16 pertaining to penalties on delinquent taxes, was repealed and deleted in its entirety at an election held May 6, 2023 and canvassed by Ordinance 1310 adopted 5/16/2023.
Before the city makes any contracts requiring an expenditure exceeding the limits as established by state statute, to be paid out of any fund or funds of the city or imposing an obligation or liability upon the city, said contract shall be submitted for competitive bidding as required by state law.
(Ordinance 917, sec. 1, adopted 2/26/91, approved at election of 5/4/91)
The city council shall have the authority to appropriate so much of the revenues of the city, emanating from whatever sources, for the purpose of retiring and discharging the accrued indebtedness of the City of Monahans and for the purpose of constructing, purchasing, or otherwise acquiring, and thereafter maintaining, all public improvements and utilities of every nature now or hereafter authorized by the general laws of the State of Texas, and in furtherance of any and all of such purposes shall have the power to borrow money upon the faith and credit of the city and to issue negotiable coupon bonds therefor, either optional, serial or otherwise, in such sum or sums as may be deemed expedient, to bear interest at a rate of not to exceed six (6) per cent per annum, payable annually or semi-annually. The total debt of the city evidenced by bonds and time warrants shall never exceed ten (10) per cent of the total assessed valuation of property shown by the last assessment roll, exclusive of any indebtedness secured in whole or in part by special assessments, exclusive of the bonded debt of any improvement district, and exclusive of any indebtedness secured by revenues, other than taxes, of the city or of any department or agency thereof.
The city council shall further have authority to issue revenue bonds for the purpose of building, purchasing, improving, enlarging, extending or repairing its water system, sewer system, or any other public utility which it may own or hereafter acquire, either both or all, or any other self-liquidating asset for which revenue bonds may lawfully be issued, and to mortgage or encumber any such system or systems and to pledge the income and revenue thereof for any such purposes, all in accordance with the power and authority provided by Articles 1111 through 1118 and all subsections thereof, of the Revised Civil Statutes of Texas of 1925, as amended or hereafter amended.
Bonds for any of the purposes hereinabove indicated shall be issued and sold in conformity with the general laws of the State of Texas relating to the issuance and sale of city bonds. No bonds, except funding, refunding, or revenue bonds, shall be issued until they have first been authorized by a majority vote of the duly qualified resident property taxpaying voters of the city who have rendered their property for taxation, voting at an election duly ordered and held to determine the question of the issuance of such bonds; and no bonds for any purposes shall be issued until they have been duly approved by the attorney general of the State of Texas and registered by the comptroller of public accounts, as required by general law. All bonds shall specify the purpose for which they are issued and shall not be sold for less than their par value and accrued interest, nor until after receipt of and consideration of bids for the bonds, submitted in response to a public advertisement therefor. No general obligation bonds of the city shall be issued until after the city council shall have provided for the levy and collection of an annual tax upon the taxable values of the city sufficient to pay the interest thereon as it becomes due and to provide a sinking fund to redeem the principal thereof at maturity. Funds provided to discharge bonded indebtedness of the city, or to pay the interest thereon, shall be and continue to be special funds for the particular purpose for which provided and shall not be drawn upon or diverted to any other purpose until the bonds for which provided, with interest thereon, are fully paid and discharged. The city council shall, however, have the power and authority to invest said respective sinking funds in such securities as are or may be prescribed by law as eligible for investment of sinking funds of cities.
The city council shall have the authority to pass all necessary resolutions, orders and ordinances to provide for the funding or refunding of the whole or any part of the existing debt of the city or any future debt or debts by cancelling the evidence thereof and issuing funding or refunding bonds in lieu thereof as provided by the general laws of the State of Texas, particularly Chapter 163 of the general laws passed by the Forty-second Legislature at its Regular Session in 1931 [now V.T.C.S., art. 2368a], as now or hereafter amended.
The city council shall have the power and authority, when in its discretion it deems necessary or expedient, to pass appropriate resolutions, orders and ordinances for the issuance of, and to issue, interest bearing time warrants upon the faith and credit of the city and to provide for the payment thereof, all in conformity with the laws of the State of Texas pertaining to the issuance of time warrants, and particularly Chapter 163 of the General Laws passed by the Forty-second Legislature at its Regular Session in 1931 [now V.T.C.S., art. 2368a], as now or hereafter amended.
The city shall have power to provide for the payment of part but not all of the costs of public improvements by the levying and collecting of special assessments upon properties specially benefited, in accordance with authorizations provided by state laws and such amendments as may be made thereto.
The method and procedure for determining the amount to be assessed, the spread and apportionment of the amount to be assessed, the boundary and location of the property, lots, district or area to be assessed, for the making and approval of the plans and specifications, for the notices to property owners and other interested parties, for the hearings, for the composition, organization and procedure of boards of revisions or appraisal, for the levy of the assessments and for any and all other determinations, steps, measures, resolutions, ordinances and actions in relation to the assessment shall be governed by the provisions contained in Chapter 17 of Title 28, Revised Civil Statutes of the State of Texas which chapter is hereby adopted and made a part of this charter, except that the governing body shall not have the power to assess any property or property owner for more than two-thirds (2/3) of the cost of public improvements other than sidewalks, curbs, and gutters.
No property of any kind, church, school, or otherwise, in the City of Monahans, shall be exempt from any of the special taxes and assessments authorized by the charter for local improvements unless exemption is required by state law.
All checks, vouchers or warrants for the withdrawal of money from the city depository shall be signed by the city treasurer, or his deputy, and countersigned by the city manager, or, in his absence, by the mayor.
In any tax year, in anticipation of the collection of the ad valorem property taxes for such year, whether levied or to be levied in such year, the council may by resolution authorize the borrowing of money by the issuance of negotiable notes of the city, each of which shall be designated "tax anticipation note for the year ____ (year)" (stating the tax year). Such notes shall mature and be payable not later than the end of the tax year in which issued and may be secured by pledge of the ad valorem property taxes for such year.
(Ordinance 1310 adopted 5/16/2023)
As soon as practicable after the close of each fiscal year, an independent audit shall be made of all accounts of the city government by a certified public accountant, selected by the council, who shall have no personal interest directly or indirectly in the financial affairs of the city government, or of any of its officers. A combined balance sheet and statement of receipts and disbursements prepared by said certified public accountant, reflecting the results of his findings, shall be published and accessible for public inspection immediately upon completion.
(Ordinance 1310 adopted 5/16/2023)
City officials, as may be directed by the council, shall provide bond with such surety and in such amount as the council may require, except that the bond of city treasurer, and the bond of the assessor and collector of taxes and the bond of the city manager shall be in an amount of not less than twenty-thousand dollars ($20,000.00) each; the premiums to be paid by the City of Monahans.