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<br /> -8- <br />Sec. 10.OS. Taxes; when due and payable. <br />All taxes due the City of San Marcos shall be payable at the <br />office of the city assessor-collector and may be paid at <br />any time after October 1. Taxes shall be paid before February <br />1 following, and all such taxes not paid prior to such date <br />shall be deemed delinquent and shall be subject to penalty and <br />interest at the maximum percentage permitted by law. <br />Sec. lO.O6. Seizure and sale of personal property. <br />Personal property is subject to seizure for the payment <br />of a delinquent tax, penalty and interest owed the City of <br />San Marcos. Personal property is subject to seizure for the <br />payment of a tax imposed by the City of San Marcos on property <br />before the tax becomes delinquent as provided by The Texas <br />Property Tax Code. Sale of such seized property shall be pursu- <br />ant to the federal and state constitution and The Texas Property <br />Tax Code. <br />Sec. 10.07. Tax liens. <br />The tax levied by the City is hereby declared to be <br />a lien, charge, or encumbrance upon the property upon <br />which the tax is due, which lien, charge or encumbrance <br />the City is entitled to enforce and foreclose in any court <br />having jurisdiction over the same, and the lien, charge <br />or encumbrance on the property in favor of the City, for <br />the amount of the taxes due on such property is such as to <br />give the state courts jurisdiction to enforce and foreclose <br />said lien on the property on which the tax is due, not only <br />as against any resident of this state or person whose resi- <br />dence is unknown, but also as against nonresidents. All <br />taxes upon real estate shall especially be a lien and a <br />charge upon the property upon which the taxes are due, which <br />lien may be foreclosed in any court having jurisdiction. The <br />City's tax lien shall exist from January l, in each year <br />until the taxes are paid. <br />(a) Personal property may not be seized and a suit <br /> may not be filed: <br /> (l) to collect a tax on personal property that <br /> has been delinquent more than four years; or <br /> (2) to collect a tax on real property that has <br /> been delinquent more than 20 years. <br />