Section 8.14  SPREADING OF THE TAXES
   After the confirmation of the tax roll, the City Assessor shall certify a copy of the tax roll to the City Treasurer.  The tax roll shall be delivered to the Treasurer before June 1st of each year.
   This shall constitute the City tax roll for the current year.  To avoid fractions and computations on any tax roll, the City Assessor may add to the amount of the several taxes to be raised an amount prescribed by statute.  This added amount, when collected, shall belong to the City.