§ 8.22. Tax liens.

(a)

Except for such restrictions imposed by law, 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 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 which the taxes are due, which lien may be foreclosed in any court having jurisdiction. The city's tax lien shall exist from January first in each year until the taxes are paid, and limitations as to seizures and suits for collection of taxes shall be as prescribed by state law.

(b)

Except for such exemptions and restrictions imposed by law, all persons, associations, corporations, firms and partnerships owning or holding personal property or real property in the City of Pearland on January first of each year shall be liable for city taxes levied thereon for each year. The tangible personal property of all persons, associations, corporations, firms or partnerships owning any taxes to the City of Pearland is hereby made liable for all said taxes, whether the same be due upon personal or real property or upon both.

(c)

All seizure and foreclosure proceedings shall be commenced no later than three (3) years after taxes first become delinquent.

(Res. No. 84-8, § 4, ratified 4-7-84, approved 4-9-84; Amd. of 5-19-14)

Note— See the editor's note following § 8.21.