O-2013-3482 Canvassing Special 2013 Election

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Section 18. That pursuant to the Charter Amendment Election, Proposition Twenty-two, Section 5.01 of the La Porte Charter is amended to read as follows: 5.01. - Division of taxation. There shall be established in the department of finance a division of taxation, the head of which shall be the city tax assessor - collector. a. Property subject to tax; method of assessment. All real and personal property within the city not expressly exempted by law shall be subject to annual taxation at its true market value. Each person, partnership and corporation owning property within the limits of the city shall on the first day of January render an inventory of property possessed or controlled by him, her, or them to the appraisal district as set forth in the Property Tax Code. b. Payment of taxes. 1. When due and payable. All taxes due the city shall be payable at the office of the assessor -collector and may be paid at any time after the tax rolls for the year have been completed and approved, which shall be not later than October 15. Taxes shall be paid before February first following the year for which the tax was levied, and all such taxes not paid prior to such date shall be deemed delinquent and shall be subject to such penalty and interest as provided by the Texas Property Tax Code. 2. Tax liens. The tax levied by the city is hereby declared to be a lien, charge or encumbrance upon the property upon which tax is due, which lien, charge or encumbrance the city is entitled to enforce and foreclose in any court having jurisdiction over the swne, and the lien, charge and encumbrance on the property in favor of the city, for the amount of taxes, penalties and interest 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 taxes, penalties and interest 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, penalties and interest are due, which lien may be foreclosed in any court having jurisdiction. Section 19. That pursuant to the Charter Amendment Election, Proposition Twenty-three, Section 5.02 of the La Porte Charter is amended to read as follows: 5.02. - Purchase procedure. All purchases made and contracts executed by the city shall be pursuant to a requisition from the head of the office, department or agency whose appropriation will be charged, and no contract or order shall be binding upon the city unless and until the city manager certifies that there is to the credit of such office, department or agency a sufficient unencumbered appropriation and allotment balance to pay for the supplies, materials, equipment, or contractual services for which the contract or order is issued. All purchases made and contracts executed by the city shall be made in accordance with the requirements of this charter and all applicable requirements of the Constitution and Statutes of the State of Texas. All contracts for purchases or expenditures must be expressly approved in advance by the council, except that the council may by ordinance confer upon the city manager, general authority to contract for expenditures without further approval of the council for all budgeted items the cost of which does not exceed the constitutional and statutory requirements for competitive bidding. Section 20. That pursuant to the Charter Amendment Election, Proposition Twenty-four, Section 5.03 of the La Porte Charter is amended to read as follows: 5.03. - Alterations in contracts. Procedures for making change orders or alterations in contracts shall be governed by the provisions established in V.T.C.A. Texas Local Government Code for municipal purchasing. 20