The taxes, as hereinbefore provided, shall be levied on all real property, to include land and improvements, and personal property within the city, except such tangible personal property as has an actual bona fide situs without the city of persons domiciled or actually residing in the city on the first day of that tax year, and of all corporations having their chief office or place of business in the city on that date, and all franchises of same shall be subject to assessment and taxation by the Constitution or the laws of this Commonwealth, and the same shall be assessed at its fair cash value, estimated at the price it would bring at a voluntary sale. Any franchise, granted in whole or in part by the city and exercised within the city, notwithstanding the corporation owned or exercising the same, may have its chief office or place of business elsewhere, shall be subject to the tax. The City Clerk shall, from the assessment list, make out the tax bills for the tax assessed and levied herein, on carbonless copies, and shall turn them over to the City Clerk who shall sign the bills and mail them to the tax payers for collections informing them that the bills are due on or before September 15 of each tax year. All taxes unpaid as of November 1 of each tax year shall be deemed delinquent and subject to interest and penalties as provided for in § 35.04 of this chapter.
('84 Code, § 220.1, § 3) (Ord. 1983-7, effective 5-17-83; Am. Ord. 1986-8, effective 8-19-86; Am. Ord. 1989-6, effective 9-5-89; Am. Ord. 1995-3, effective 9-5-95; Am. Ord. 1996-3, effective 9-3-96; Am. Ord. 1997-3, effective 9-2-97; Am. Ord. 1998-13, effective 9-1-98; Am. Ord. 2001-09, effective 9-11-01; Am. Ord. 2002-07, effective 9-10-02; Am. Ord. 2003-04, effective 9-2-03; Am. Ord. 2004-06, passed 9-7-04; Am. Ord. 2005-03, passed 9-6-05; Am. Ord. 2006-03, passed 9-5-06, Am. Ord. 2007-05, passed 9-4-07; Am. Ord. 2008-02, passed 9-2-08; Am. Ord. 2009-06, passed 9-1-09; Am. Ord. 2010-08, passed 9-7-10; Am. Ord. 2011-04, passed 9-6-11; Am. Ord. 2012-03, passed 9-4-12; Am. Ord. 2013-04, passed 9-3-13; Am. Ord. 2015-05, passed 9-1-15; Am. Ord. 2016-02, passed 9-6-16; Am. Ord. 2017-02, passed 9-5-17; Am. Ord. 2019-03; passed 9-3-19)