§ 1. Taxation procedures and collection.  


Latest version.
  • The city council may levy, assess and collect taxes of any type or character not inconsistent with state law. The procedures, limitations and requirements for the levy, assessment and collection of any tax or lien therefor shall be as established by the Texas Tax Code; provided that, if not established by state law, such procedures, limitations and requirements shall be established by ordinance. The finance director shall have the responsibility and duty for assessing and collecting taxes and the city manager may appoint an officer in such department to perform such duties; provided that the city council may in its discretion contract for tax appraisal, assessment and collection services.