(a) 
The taxes levied by the City of Rockport, Texas, are hereby declared to be first lien, charge and encumbrance upon property upon which the tax is due, not only as against residents of this state, but entitled to enforce and foreclose in any court having jurisdiction of same, and the lien, charge and encumbrance on the property in favor of the City of Rockport, for the amount of taxes due on said property is such as to give the state courts jurisdiction to enforce said lien due on said property on which the tax is due not only any resident of the state, but against persons who are not residents of the state, or whose residence is unknown and against the unknown heirs of any person who owns property on which the tax is due.
(b) 
All taxes levied by the City of Rockport, Texas, against personal property are hereby declared to be a lien upon such property and upon any other property, except homesteads, that may be owned by the person against whom such assessments are made, and the City of Rockport may at its discretion, in addition to the rights already assured to it by the laws of the State of Texas and ordinances duly enacted pursuant thereto, file suit for collection against the owner of such personal property in any court of competent jurisdiction and to foreclose any lien against any or all property subject to said lien for personal property taxes.
Editor’s note—Ord. No. 1040, §§ 2, 3, adopted Sept. 10, 1996, did not specifically amend the Code; hence, inclusion as § 94-1 has been at the discretion of the editor.
(Ordinance 1040, §§ 2, 3, 9-10-96)