HOME RULE CHARTER City of SANTA FE, TEXAS

§ 9.07. LAPSE OF APPROPRIATIONS

Latest version.

Every appropriation, except an appropriation for a capital expenditure, shall lapse at the close of the fiscal year to the extent that it has not been expended or encumbered. An appropriation for a capital expenditure shall continue in force until the purpose for which it was made has been accomplished or abandoned; the purpose of any such appropriation shall be deemed abandoned if three years pass without any disbursement from or encumbrance of the appropriation.

ARTICLE 10
TAX ADMINISTRATION

Section 10.01 ASSESSMENT AND COLLECTION OF TAX:

The assessment and collection of ad valorem taxes shall be compliant with the Texas Property Tax Code and Property Tax law. Subject to the approval of the City Council, the collection of taxes may be performed under contractual agreement with a third party.

(Charter amendment, May 9, 2009)

                    
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