Section 3. Delinquent Taxes

   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.

Section 4.

   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.

Section 5.

   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.

Section 6.

   In the issuance of bonds, warrants, or other certificates of indebtedness, the Board of Commissioners shall be governed by the General Laws of the State of Texas applicable to the same.

Section 7. Depository

   All moneys received by any department or agency for or in connection with the business of the City government shall be paid promptly into the treasury and shall be deposited with the depository of the City, which shall be selected as provided by law for selecting City depositories. All interest on moneys belonging to the City shall accrue to the benefit of the City government. Said bank shall be within the City of Alamo.

Section 8. Fiscal Year

   The fiscal year of the City of Alamo shall begin on the first day of October and shall end on the last day of September of each calendar year. Such fiscal year shall also constitute the budget and accounting year.