SEC. 2. LEVY AND COLLECTION.

   The city council shall have full power to provide by ordinance for the prompt collection of taxes assessed, levied and imposed under the Charter, and is hereby authorized to enforce the collection of same against all property subject to taxation and the owners thereof as provided by law. Unless otherwise provided by ordinance and the Charter, all property in the city liable to taxation shall be assessed in accordance with the provisions of the general laws of the state insofar as applicable.

SEC. 3. SUPPLEMENTAL ASSESSMENT.

   If it is discovered that any real or personal property has been omitted from the tax appraisal rolls for the City of Dallas, the property will be added to the rolls and taxes, with any penalties and interest, will be assessed and collected on the property in accordance with the Texas Property Tax Code, as amended. (Amend. of 4-2-83, Prop. No. 5; Amend. of 5-3-97, Prop. No. 12)

SEC. 4. TAXATION OF FRANCHISES.

   All rights, privileges, and franchises heretofore or hereafter granted to and held by any person, firm, corporation, or other business entity in the streets, alleys, highways, or public grounds or places in the city shall be subject to taxation by the city separately from and in addition to the other assets of such person, firm, corporation, or other business entity, and the city council may require the rendition and assessment thereof accordingly. (Renumbered by Amend. of 4-2-83, Prop. No. 5; Amend. of 11-8-05, Prop. No. 9)

SEC. 5. IRREGULARITY SHALL NOT INVALIDATE.

   No irregularity in the time or manner of making or returning the city assessment rolls or the approval of such rolls shall invalidate any assessment. (Renumbered by Amend. of 4-2-83, Prop. No. 5)

SEC. 6. RENDITION.

   All property, real and personal, shall be rendered for taxation by the owner of the property or the owner’s agent, as provided by the laws of the state. (Amend. of 4-2-83, Prop. No. 5; Amend. of 11-8-05, Prop. No. 13)

SEC. 7. TAX LIEN; LIABILITY FOR TAXES.

   A lien is hereby created on all property, personal and real, in favor of the City of Dallas, for all taxes, ad valorem, occupation or otherwise. Said lien shall exist from the earlier of 30 days after the tax is due or January l of each year until the taxes are paid. 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, but the tax assessor and collector may pursue such property, and whenever found may seize and sell enough thereof to satisfy such taxes.

   In the event that personal property of the taxpayer is delivered into the actual or constructive possession of a receiver, trustee, or other person because of insolvency, bankruptcy, receivership or otherwise, before the taxes are actually levied, then and in that event the amount of the taxes due shall be the same as was previously levied for the same property and shall be secured by a lien in that amount.

   All persons or corporations owning or holding personal property or real estate in the city from the date the lien exists shall be liable for all municipal taxes levied thereon.

   The personal property of all persons owing any taxes to the city is hereby made liable for all of said taxes, whether the same be due upon personal or real property, or upon both. (Amend. of 4-2-83, Prop. No. 5; Amend. of 11-5-24)

SEC. 8. SEIZURE TO PREVENT REMOVAL.

   If anyone against whom a personal tax is assessed, which is due and unpaid, whether the tax is delinquent or not, has moved out of the city or is about to move out of the city, or has removed or is about to remove his or her personal property out of the city, it shall be the duty of the tax assessor and collector to proceed at once and collect such taxes by seizure and sale of any personal property of such person to be found in the city, or anywhere in the State of Texas. (Amend. of 4-2-83, Prop. No. 5; Amend. of 11-8-05, Prop. No. 13)