FISCAL YEAR; LEVY

§ 33.01 FISCAL AND TAXABLE YEAR; DATE OF FINALITY.

   (A)   Beginning July 1, 1964, the fiscal year for the county shall be the period commencing July 1 in each year and ending June 30 following.

   (B)   Beginning July 1, 1964, the taxable year shall be the period commencing July 1 of each year and ending on June 30 following.

   (C)   From and after July 1, 1964, the date of finality is January 1 and the semiannual date of finality is July 1 of each year.

(2004 Code, § 209-1) (Ord. 4, passed 11-12-1963)

§ 33.02 BASIS OF LEVY.

   (A)   For the taxable period commencing January 1, 1964, and ending June 30, 1964, the County Commissioners will make a fractional levy on real property from the records of assessments of the Supervisor of Assessments for the county, as provided by existing law; personal property taxes for this six-month transitional period will be levied from the assessments made by the Supervisor of Assessments for the county for the year 1963; corporation taxes and other assessments certified by the State Department of Assessments and Taxation (SDAT) shall be based upon certifications for the year 1963 for the purpose of the transitional period.

   (B)   For the taxable period commencing July 1 of each year and ending on June 30 following, from and after July 1, 1964, the County Commissioners will make a levy on real property and personal property from the records of assessments of the Supervisor of Assessments for the county, as provided by existing law; corporation taxes and other assessments certified by the SDAT shall be based upon certifications as provided by existing law.

   (C)   The County Commissioners shall make the tax levy not later than the first Tuesday of April of each year.

(2004 Code, § 209-2) (Ord. 4, passed 11-12-1963)

§ 33.03 INTEREST AND DISCOUNTS ON SUBSEQUENT TAXES.

   The Tax Collector for the county is hereby directed to take whatever steps are legally permissible and necessary to collect the taxes imposed hereby, including but not limited to rendering a bill for county taxes to each owner of property in the county; giving a discount to persons who pay taxes promptly when due based upon a schedule for such discounts as previously established; and instituting legal proceedings for the recovery of taxes.

(2004 Code, § 209-4) (Ord. 4, passed 11-12-1963; Ord. 96, passed 5-28-1992)

§ 33.04 TAX SALES OF PROPERTY.

   Tax sales of all property on which taxes are unpaid at the end of the transitional period (June 30, 1964) shall be made together with and at the time of tax sales on all property on which taxes have not been paid for the taxable year ending June 30, 1965, or as may be otherwise or further permitted by applicable provisions of the law at that time. The tax sale provisions herein contained shall be in concurrence with and in addition to any other proper collection methods that may exist.

(2004 Code, § 209-5) (Ord. 4, passed 11-12-1963)

§ 33.05 METHOD USED TO EQUALIZE TAX BURDEN.

   The County Commissioners shall annually meet and discuss with municipal officials, and after this consultation with municipal officials, shall make a payment to the municipal corporations to assist the programs which the municipal corporations perform in lieu of similar county services or programs if the municipal corporation performs governmental services or programs in lieu of similar county services or programs. The payments to the municipal corporations do not have to be uniform, and may vary between municipal corporations and from year to year to the same municipal corporation.

(2004 Code, § 209-6) (Ord. 50, passed 11-15-1984)

TAXES