Annually, and within the time frame described by State law, the Director of Finance shall certify the taxes and rates assessed by the City Council against real and/or personal property in the City to the office of the County Auditor. A separate account shall be maintained for each fund for which assessments are made and the amount assessed or collected. The records of assessment and collection shall be a public record of the City.
(Ord. 2014-47. Passed 4-7-14.)