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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)
All taxes shall be payable at the office of the tax assessor and collector, Dallas, Dallas County, Texas. No demand for such taxes shall be necessary but it is made the duty of the taxpayer to make payment of such taxes in cash within the time specified. (Amend. of 4-2-83, Prop. No. 5)
The city shall have the right to become a purchaser of property at tax sales, and the city manager or the person designated by the city manager, may attend such sales and bid on behalf of the city. (Renumbered by Amend. of 4-2-83, Prop. No. 5; Amend. of 11-8-05, Prop. No. 13)
The owner of real estate sold for the payment of taxes, or the owner’s heirs or assigns or legal representatives, may redeem the property as provided by state law. If the real property is not redeemed within the time provided, then the title shall become absolute in the purchaser. (Renumbered by Amend. of 4-2-83, Prop. No. 5; Amend. of 5-3-97, Prop. No. 12)
In any suit by the city for the collection of any delinquent tax where it shall appear that the description of any property in the city assessment rolls shall be insufficient to identify such property, the city shall have the right to set up in its pleading a good description of the property intended to be assessed, and to prove the same, and to have its judgment foreclosing its tax lien upon the same, and personal judgment against the owner, for such taxes, the same as if the property where fully described upon the assessment rolls. (Renumbered by Amend. of 4-2-83, Prop. No. 5)
The provisions herein for the collection of taxes shall not be construed to prevent the city from filing suit in any court of competent jurisdiction for the collection of any taxes due on real estate, as well as personal property, and for the enforcement of levies for such taxes; and the assessment rolls shall be prima facie evidence of the facts stated in said rolls and that all taxes assessed on such rolls have been regularly levied and assessed in accordance with the provisions of this Charter and the state law; and no irregularity in the manner of levying or assessing taxes shall invalidate the same unless it appears from affirmative proof that such irregularity operated injuriously to the taxpayer attempting to avoid the payment of such tax. (Amend. of 4-2-83, Prop. No. 5)
The city council shall have the power to levy, for general purposes, an annual ad valorem tax on all real, personal and mixed property within the territorial limits of the city, not exempt from taxation by the Constitution and laws of the State of Texas, based upon its true full value in money as provided by law, to the extent of the constitutional limit permitted by the State of Texas. (Renumbered by Amend. of 4-2-83, Prop. No. 5)
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