01262004 Regular Meeting - Laserfiche WebLink

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(2 I~) The chair shall be entitled to vote upon any question. (3 e) All meetings shall be open to the public. 3. Amend the title of Section 10.01 as follows: Sec. 10.01. D?::.s:.on of ~Tax administration. 4. Amend Section 10.07 as follows: Sec. 10.07. Tax liens. (a) 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. (b a) Personal property may not be seized and a suit may not be filed: (1) To collect a tax on personal property that has been delinquent more than four years; or (2) To collect a tax on real property that has been delinquent more than 20 years. (c b) A tax delinquent for more than the limitation period prescribed by this section and any penalty and interest on the tax is presumed paid unless a suit to collect the tax is pending. (d) The city's tax lien shall be prior to all other claims, and no gift, sale, assignment or transfer of any kind, or judicial writ of any kind, can ever defeat such lien. All persons or corporations owning or holding personal property or real estate in the City of San Marcos on the first day of January Of each year shall be liable for all municipal taxes levied thereon for such year. The City of San Marcos is hereby made liable for all of said taxes, whether the same be due upon personal or real property, or upon both. 5. Amend Section 12.01 as follows: Sec. 12.01. Public access to records.