§ 8. Delinquent taxes generally.  


Latest version.
  • (a)

    All ad valorem taxes due or to become due to the City of Uvalde that are not paid within the time specified by the city council in the ordinance providing the date of payment of said taxes shall be declared delinquent and shall be subject to the penalties prescribed by ordinance from time to time and may be collected by suits from delinquents and foreclosure of the lien thereon may be had in any court having jurisdiction of the same and any person who shall purchase or shall have purchased property encumbered by a lien for taxes or upon which taxes are due shall be deemed as to such taxes a delinquent taxpayer and such purchaser takes the property charged with the lien and he cannot interpose any defense which the person or corporation owning the property at the time of the assessment of said taxes so delinquent might not have interposed had he or it continued to be the owner, except that no personal judgment shall be rendered for same against said purchaser.

    (b)

    All suits for delinquent taxes to the City of Uvalde shall be brought in the District Court of Uvalde County, Texas, in accordance with the General Laws of the State of Texas relative to the collection of delinquent state and County ad valorem taxes.