Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Government Code Provisions
Provisions Relating to Municipal Taxation
TITLE 4. GOVERNMENT OF CITIES
DIVISION 4. FINANCIAL PROVISIONS
Chapter 1. Property Tax Assessment, Levy, and Collection*
Article 2. Alternative Methods
43091. Ordinance. If the legislative body elects to proceed under this article, annually on or before the lien date, it shall pass an ordinance to that effect and file a certified copy of the ordinance with the auditor of the county in which the city is situated.
History.—Stats. 1966, p. 654 (First Extra Session), in effect October 6, 1966, substituted "lien date" for "first Monday in March."
* The provisions of this chapter, except as otherwise noted, were added by Stats. 1949, p. 222, effective October 1, 1949.