§ 9. Compilation and publication of delinquent tax rolls.

Immediately after the end of the fiscal year of the City of Uvalde as prescribed by the city council, it shall be the duty of the assessor and collector of taxes, or such other person or officer as may be designated by the city council, to prepare a roll to be designated as the delinquent roll, containing the description of all property described in the assessment rolls of the fiscal year just preceding, together with the taxes due thereupon and which said taxes have not been paid and said roll, when prepared, shall be certified to by the officer preparing same to be correct and shall be prima facie evidence of the statement made therein and that all of the prerequisites and requirements of the law as to levying taxes and assessing and rendering property therefor and as to all other matters have been complied with and the city entitled to one dollar ($1.00) on each tract of land on said delinquent roll set forth, which shall be taxed against the delinquent taxpayer of the property and against the property on which the tax is due and in case of suit to be taxed as a charge against said property and the collector of taxes shall not issue any receipts to any delinquent tax payer unless said one dollar ($1.00) has been paid. Said delinquent roll shall be finished and said statement furnished by the assessor and collector or other officer not later than thirty (30) days after the end of each fiscal year. Said delinquent roll shall be published not later than ninety (90) days after the end of each fiscal year or as soon as possible thereafter once each week for four consecutive weeks in some newspaper published in the City of Uvalde and the city shall also be entitled to charge two dollars ($2.00) for advertising each tract of land separately assessed which shall be taxed as a charge against the property on which the tax is due and no receipt to any delinquent taxpayer shall be issued until such cost of advertising has been paid.