Page 42 - CITY OF AZLE, TEXAS

made available for the use of all offices, departments and agencies and for the use of interested
persons and civic organizations.

Section 9.12 Budget Establishes Appropriations:
From the effective date of the budget, the several amounts stated therein as proposed
expenditures shall be and become appropriated to the several objects and purposes therein
named.
Section 9.13 Budget Establishes Amount to be Raised by Property Tax:
From the effective date of the budget, the amount stated therein as the amount to be raised by
property tax shall constitute a determination of the amount of the levy for the purposes of the
City in the corresponding tax year, provided however, that in no event shall such levy exceed
the legal limit provided by the laws and constitution of the State of Texas.
Section 9.14 Contingent Appropriation:

Provision shall be made in the annual budget and in the appropriation ordinance for a
contingent appropriation in an amount not more than three per centum of the total budget, to be
used in case of unforeseen items of expenditure. Such contingent appropriation shall be under
the control of the City Manager and distributed by him after approval of the City Council.
Expenditures from this appropriation shall be made only in case of established emergencies and
a detailed account of such expenditures shall be recorded and reported
Section 9.15 Estimated Expenditures Shall Not Exceed Estimated Resources:
The total estimated expenditures of the general fund and debt service fund shall not exceed the
total estimated resources of each fund (prospective income plus cash on hand). The
classification of revenue and expenditure accounts shall conform as nearly as local conditions
will permit to the uniform classification as promulgated by the National Committee on
Governmental Accounting or some other accepted classification.
Section 9.16 Other Necessary Appropriations:

The city budget may be amended and appropriations altered in accordance therewith in cases
of public necessity, the actual fact of which shall have been declared by the City Council.
Section 9.18 Power to Tax:

The City Council shall have the power under the provisions of the state law to levy, assess and
collect an annual tax upon real and personal property within the City to the maximum provided
by the constitution and general laws of the State of Texas. The City Council shall also have the
power to levy occupation taxes on such occupations as consistent with the general laws of the
State of Texas.

City of Azle FY 2022-2023 Budget 31