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<br /> -15- <br /> (1) to collect a tax on personal property <br /> that has been delinquent more than four <br /> years; or <br /> (2) to collect a tax on real property that <br /> has been delinquent more than 20 years. <br /> (b) A tax delinquent for more than the limitation <br /> period prescribed by this section and any penalty <br /> and interest on the tax is presumed paid unless <br /> a suit to collect the tax is pending. <br /> The City's tax lien shall be prior to all other claims, <br /> and no gift, sale, assignment or transfer of any kind, <br /> or judicial writ of any kind, can ever defeat such lien. <br /> All persons or corporations owning or holding personal <br /> property or real estate in the City of San Marcos on <br /> the first day of January of each year shall be liable <br /> for all municipal taxes levied thereon for such year. <br /> The City of San Marcos is hereby made liable for all <br /> of said taxes, whether the same be due upon personal <br /> or real property, or upon both. <br /> ADDITIONAL RECO~1ENDATIONS <br /> I. In order to assure compliance with the Master Plan, it is <br /> recommended that the Master Plan be adopted as an ordinance. <br /> II. It is recommended that the City Council consider adopting <br /> rules which are in keeping with the intent of an orderly <br /> yet open forum for the Council deliberations. <br /> The following rules from Sturgis Standard Code of Parliamentary <br /> Procedure in the section on governmental bodies, are suggested. <br /> Presiding Officer: <br /> "The presiding officer in a governmental body is usually <br /> a member and has all the rights and duties of the other <br /> members. He has the right to introduce motions or proposals <br /> and to speak and vote on them while he is presiding. Since <br /> each member of these bodies often is elected or appointed <br /> to represent a segment of opinion or a geographical area, <br /> the group represented by the presiding officer would be <br /> depr.ived of representation if he did not have the same rights <br /> as other members. " p. 239 <br />