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Section 8.5. Duties and Procedure of Board of Review.
The Board of Review shall have power to correct or amend said assessment roll and to increase or decrease any assessment or valuation of taxable property, may strike therefrom any property wrongfully listed, or add any property rightfully taxable, either on its own motion or at the request of any person. Any person considering themselves aggrieved by reason of any assessment may complain thereof either verbally or in writing to said Board. The Board may establish reasonable regulations for the conduct of its hearings, require the filing of a brief written memorandum of the arguments by those appealing to it, require any appellant to appear in person or in writing not later than the second day of its sessions, and otherwise provide for expediting its work. The concurrence of a majority of the membership of said Board shall be necessary to decide any question. The Assessor shall make any changes, additions, or corrections to said roll directed by the Board of Review. Thereupon said Board shall complete and adopt the roll and a majority thereof shall endorse the same as provided by law. When so endorsed said roll shall be conclusively presumed by all courts to be valid and shall not be set aside except for causes mentioned in the general laws. The omission of the endorsement or any other formality herein prescribed shall not affect the validity of the roll. A summary report of the assessment roll shall be delivered to the City Commission by the Assessor immediately thereafter.
(Amended March 10, 2020)
Section 8.6. Assessment of Taxes.
The Assessor shall take said roll, thus completed and adopted, and prepare a “City Tax Roll” by spreading thereon rateably to each person or property assessed the funds required to be raised by property taxation by the terms of the annual appropriation resolution adopted by the City Commission or by the terms of other valid procedures.
Section 8.7. Warrant.
Upon delivering said City tax roll to the City Treasurer, the Assessor shall annex thereto a warrant over the signatures of the Assessor and Mayor, with the seal of the City affixed, commanding the Treasurer to collect from the several persons named in said roll the several sums mentioned therein and enforce payment as provided herein or by general law.
Section 8.8. Lien and Persons Liable.
All taxes thus assessed shall become a debt due the City as provided by general law and, as of the second Monday in July of the year of assessment, the said taxes with any applicable charges, fees or penalties shall become a lien, paramount to all other claims, encumbrances or liens, upon the property against which they are assessed until paid.
Section 8.9. Statement to Taxpayers.
Upon receipt of said City tax roll, the Treasurer shall proceed to collect the taxes. The Treasurer shall prepare and mail to each taxpayer, at their last known address on the tax roll, a statement or billing showing the description of the property, the assessed valuation, and the lax payable, but the failure to send or receive such statements shall not prejudice the validity of the tax or the right and duty to collect or enforce payment thereof.
(Amended March 10, 2020)
Section 8.10. Collection Fees and Interest.
The City taxes provided for by this chapter shall be assessed and levied prior to the second Monday of July in each year, shall become payable on that date, and shall be collected on or before the 20th day of August in each year and on all taxes voluntarily paid before the 20th day of August in each year no collection fee shall be charged, but thereafter a collection fee of four percent (4%) shall be charged and be paid into the General Fund of the City. The City Commission may, by ordinance, establish a system for the installment collection of said taxes extending not more than one (1) year and provide for the collection of reasonable interest or collection fees thereon and of penalties for the late payment thereof.
Section 8.11. County and School Taxes.
The Assessor shall prepare a separate assessment roll for the collection of taxes apportioned to this City for State, County and school purposes, but it shall not be necessary to make a new or different assessment therefor. After the funds to be raised have been spread and levied thereon, said Assessor shall deliver the same, to be known as the "County and School Tax Roll" to the Treasurer of the City with the warrant commanding the collection thereof. The Treasurer shall proceed to collect the taxes. A statement shall be mailed as above provided for City taxes. On all of the taxes paid voluntarily before January 20th of the succeeding year, the Treasurer shall add one percent (1%) for collection fees, and upon all taxes paid on or after said January 20th or such other day as may be fixed by the laws of the State, the Assessor shall add four percent (4%), which said percentages, when collected, shall be paid into the General Fund of the City, for the use of said City.
(Amended March 10, 2020)
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