The City Manager may establish, abolish, redesignate, and/or combine departments, offices or agencies in addition to those provided for by this Charter, and may prescribe the functions and duties of such departments, offices, and agencies.
(Ordinance 2022-12-02 adopted 12/6/2022)
A. 
A City Tax Assessor and Collector shall be appointed by the City Council. The City Council may provide for such services by contract. The Tax Assessor and Collector shall provide a bond with such sureties and in such amount as the City Council may require. The premiums on such bond shall be paid by the City.
B. 
The City shall have the power to levy, assess, and collect taxes of every character and type for any municipal purpose not prohibited by the Constitution and laws of the State of Texas. The City shall have the power to grant tax exemptions in accordance with the laws of the State of Texas.
C. 
All taxes due to the City shall be payable at the office of the Tax Assessor and Collector, or at any location designated by the City Council, and may be paid at any time after the tax rolls for the year have been completed and approved, which completion and approval shall be in accordance with State law. Taxes shall be paid in accordance with State law. All such taxes not paid prior to State law deadlines shall be deemed delinquent and shall be subject to such penalty and interest as may be provided by State law. Failure to levy and assess taxes through omission in preparation of the approved tax rolls shall not relieve the person, firm, or corporation so omitted from the obligation to pay such current or past due taxes shown to be payable by recheck of the rolls and receipts for the years in question, unless otherwise provided by law.
D. 
All property having its location in the City on January 1st of each year shall stand charged with a lien in favor of the City from said date for the taxes due thereon. The lien provided hereby shall be superior to all other liens except other tax liens, regardless of when such other liens were created. All persons purchasing any of said property on or after January 1st in any year shall take the property subject to the lien herein provided. In addition to the lien herein provided on January 1st of any year, the owner of property subject to taxation by the City shall be personally liable for the taxes due thereon for such year. The City shall have the power to sue for and recover personal judgment for taxes without foreclosure, or to foreclose its lien or liens, or to recover both personal judgment and foreclosure. In such suit where it appears that the description of any property in the City assessment rolls is insufficient to identify such property, the City shall have the right to plead a good description of the property to be assessed, to prove the same, and to have its judgment foreclosing the tax lien and/or for personal judgment against the owner for such taxes as such ownership and property appears on the certified tax roll.
(Ordinance 2022-12-02 adopted 12/6/2022)
The fiscal year of the City shall begin on October 1st and end on the following September 30th of each year, unless otherwise provided by ordinance of the City Council or State law.
(Ordinance 2022-12-02 adopted 12/6/2022)
It shall be the duty of the City Manager to submit an annual budget to the City Council for its review, consideration, and revision in accordance with deadlines prescribed by State law. The City Council shall call such public hearings on the budget, with notice, as required by State law. The City Council may adopt a budget with or without amendments. The City Council may increase or decrease amounts or programs and may delete any amounts or programs except expenditures required by law or for a debt service. At the close of each fiscal year, the unencumbered balance of each appropriation shall revert to the fund from which it was appropriated and shall be subject to future appropriations, but appropriations may be made in furtherance of improvements or other objects of work of the City that will not be completed within the current year.
(Ordinance 2022-12-02 adopted 12/6/2022)
A. 
The City shall have the power to borrow money on the credit of the City and to issue general obligation bonds and other evidences of indebtedness for permanent public improvements or for any other public purpose not prohibited by the Constitution and laws of the State of Texas and to issue refunding bonds to refund outstanding bonds and other evidences of indebtedness of the City previously issued. All such bonds shall be issued in conformity with the laws of the State of Texas.
B. 
The City shall further have the power to borrow money for the purpose of constructing, acquiring, improving, extending, or repairing public utilities, recreational facilities, or any other self-liquidating municipal function not prohibited by the Constitution and laws of the State of Texas, and to issue revenue bonds to evidence the obligations created thereby. Such bonds shall be a charge upon and payable from the properties, or interest therein pledged, or the income there from, or both. The holders of the revenue bonds of the City shall not have the right to demand payment thereof out of monies raised or to be raised by taxation. All such bonds shall be issued in conformity with the laws of the State of Texas. The City shall have the power to borrow money for public improvements in any other manner provided by law, including certificates of obligation as authorized by Chapter 271 of the Texas Local Government Code. All bonds and evidences of indebtedness of the City having been approved by the Texas Attorney General and registered by the Texas Comptroller of Public Accounts shall thereafter be incontestable in any court or other forum for any reason, and shall be valid and binding obligations of the City in accordance with their terms for all purposes.
(Ordinance 2022-12-02 adopted 12/6/2022)