The board of commissioners shall provide for the collection of ad valorem taxation within the city according to the state law regulating such collection. The duties of the city, whether handled by the city or delegated to a third party are as listed in sections 2 through 8 in this article. (Amended Election 1-18-1992)
The board of commissioners shall have full power and authority to finance the city. It shall be its duty through its officers to levy, assess and collect all taxes necessary for the proper operation of the city government and in the levying, assessing and collecting of the taxes they shall be limited only by the constitution of the state of Texas. The board of commissioners shall levy, assess and collect taxes on all taxable property within the above limits for the year 1979, and for the subsequent years, a tax sufficient to meet all of the general and running expenses of the government of the city of Alamo and to create sinking funds sufficient to pay off and retire all indebtedness of the city of Alamo. At the first meeting in July of each year, or as soon thereafter as practicable, the board of commissioners shall calculate the amount of taxes necessary for that year and shall pass an ordinance levying tax on all taxable property within the city of Alamo, sufficient to pay the current expenses of the city of Alamo and create interest and sinking funds sufficient to retire the indebtedness of the city.
When taxes for any one year have been returned delinquent, the board of commissioners may, in its discretion, certify the same to the city attorney, whose duty it will be, in case of real property, to bring suit in the court of proper jurisdiction for the collection of the taxes and the enforcement of the liens. In the bringing of said tax suits, the city attorney shall be governed by the same rules and regulations that are now, or may hereafter, be applicable to the bringing of suits for the collection of state and county taxes.
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