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-14- D. Section 10.06. Seizure and Sale of Personal Property. It is recommended that the section be rewritten to conform to current state law. Proposed wording: Personal property is subject to seizure for the pay- ment of a delinquent tax, penalty and interest owed the City of San Marcos. Personal property is subject to seizure for the payment of a tax imposed by the City of San Marcos on property before the tax becomes delinquent as provided by The Texas Property Tax Code. Sale of such seized property shall be pursuant to the federal and state constitution and The Texas Prop- erty Tax Code. E. Section 10.07. Tax Liens. It is recommended that the section be rewritten to conform to current state law. Proposed wording: The tax levied by the City is hereby declared to be a lien, charge, or encumbrance upon the property upon which the tax is due, which lien, charge or encumbrance the City is entitled to enforce and foreclose in any court having jurisdiction over the same, and the lien, charge or encumbrance on the property in favor of the City, for the amount of the taxes due on such property is such as to give the state courts jurisdiction to enforce and foreclose said lien on the property on which the tax is due, not only as against any resident of this state or person whose residence is unknown, but also as against nonresidents. All taxes upon real estate shall especially be a lien and a charge upon the property upon which the taxes are due, which lien may be foreclosed in any court having jurisdiction. The City's tax lien shall exist from January 1, in each year until the taxes are paid. (a) Personal property may not be seized and a suit may not be filed: