Annual levy; effect of failure to levy.
Houston Code of Ordinances § 44-2
in effectSec. 44-2. - Annual levy; effect of failure to levy.
It shall be the duty of the city council, at its first meeting in January of each and every year, to levy such ad valorem and occupation taxes as may be necessary to cover the expenses of the city government for the current year; provided, the failure to levy such taxes at such meeting shall not prevent the same being levied at any such subsequent meeting of the council, and if the council should fail or neglect to pass a tax ordinance for any year, levying the taxes for that year, the tax ordinance last passed will be considered in force, and the failure to pass such ordinance shall in no wise invalidate the collection of the tax for that year.
(Code 1968, § 44-2)
Source: City of Houston, Code of Ordinances and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/tx/houston/codes/code_of_ordinances?nodeId=COOR_CH44TA_ARTIINGE_S44-2ANLEEFFALEFetched: 10/26/2026