11-3.02   Rate of Taxation to be Established by Board.
   Upon receipt of a certified copy of the City's assessment from the Warren County Property Valuation Administrator (PVA), the Board of Commissioners shall then proceed to fix the rate of taxation, due dates, and penalty and interest rates. In addition to the penalties fixed by the Board of Commissioners, the Chief Financial Officer is hereby authorized to establish by regulation additional penalties and fees to recover legal fees and costs in the collection of past due ad valorem taxes. The City Attorney and Chief Financial Officer are hereby authorized to enter into installment payment agreements with taxpayers.
(Ord. BG80-63, S11-27, 7/15/80; Ord. BG2002-13, 3/19/2002; Ord. BG2016-49, 1/3/2017)