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.
The City of Alamo shall abide by the value set by the Pharr-San Juan-Alamo School Office Board of Equalization so long as Pharr-San Juan-Alamo tax office is the tax assessor-collector. In the event they are no longer tax assessor-collector, then the Board of Commissioners shall annually at their first meeting in April, or as soon thereafter as practicable, appoint three (3) Commissioners, each a qualified voter, a resident and property owner of the City of Alamo, who shall be styled the Board of Equalization. At the same meeting said Board of Commissioners shall, by ordinance, fix the time for the meeting of such Board. Before said Board enters its duties, it shall be sworn to faithfully and impartially discharge all duties incumbent upon it by law as such Board. The Board of Equalization shall have such powers and be governed by the same rules and regulations prescribed by Chapter 5 Title 28 of the Revised Statutes of the State of Texas for cities of more than five thousand (5,000) inhabitants.
All property, real, personal, and mixed situated in the City of Alamo shall stand charged with a special lien in favor of the City for the taxes due thereon, which lien, charge or encumbrance the City is entitled to enforce and foreclose in any Court having jurisdiction over the same or in any other manner provided by law. 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.
Loading...