§ 36.05 BASIS OF ASSESSMENTS.
   The amount of tax levied by the Council on property within the corporate limits as assessed for taxation for state and county purposes, shall be levied upon the assessed value of the property as based upon the return and assessment for the current year in the office of the County Auditor for the purpose of levying state and county taxes for the current year.
(Prior Code, § 3.04.050) (Ord. 96-03, passed - -)