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(a) The Assessor shall attend the meetings of the Board of Review with the privilege of participating therein, but without the right to vote upon any decision of the Board.
(b) It shall be the duty of the Assessor to keep a permanent record of all proceedings, and to enter therein all resolutions and decisions of the Board.
(c) A majority of the members of the Board shall constitute a quorum and it shall choose its own Chairperson. The members of said Board shall take the constitutional oath of office which shall be filed with the Clerk.
(d) For the purpose of reviewing and correcting assessments, the Board of Review shall have the same powers and perform like duties in all respect as are by the general tax law conferred upon and required of boards of review in townships, in reviewing assessments in townships for township, state and county taxes. It shall hear the complaints of all persons considering themselves aggrieved by assessments, and if it shall appear that any person or property has been wrongfully assessed, or omitted from the roll, the Board shall correct the roll in such manner as it shall deem just. In all cases, the assessment roll shall be reviewed according to the facts existing on tax day and no change of the status of any property after said day shall be considered by the Board in making its decisions. Except as otherwise provided by State law, no person other than the Board of Review shall make or authorize any change upon or additions or corrections to the assessment roll.
After the Board shall complete its review of the assessment roll, a majority of the members shall endorse thereon and sign a statement to the effect that the same is the assessment roll of the City the year in which it has been prepared. The omission of such endorsement shall not affect the validity of such roll. Upon the completion of said roll and from and after midnight following the last day for meeting of the Board of Review, the same shall be the assessment roll of the City for county, school and city taxes and for any other taxes on real and personal property that may be authorized by law and shall be conclusively presumed by all courts and tribunals to be valid and shall not be set aside except for causes set forth in the general laws of the State.
Within three (3) days after the Council has adopted the budget for the ensuing year, the Clerk shall certify to the Assessor the total amount which the Council determines shall be raised by general tax; all amounts of special assessments which the Council requires to be assessed or reassessed upon any property or against any person; and all other amounts which the Council may determine shall be charged, assessed or reassessed against any person or property.
After the last day for the meeting of the Board of Review, the Assessor shall have prepared a copy of the assessment roll to be known as the "City Tax Roll," and upon receiving the certification of the several amounts to be raised, as provided in the preceding section, the Assessor shall proceed forthwith to spread upon said tax roll the several amounts determined by the Council to be charged, assessed or reassessed against persons or property; and shall also proceed to spread the amounts of the general city tax according to and in proportion to the several valuations set forth in said assessment roll. To avoid fractions in computation on any tax roll, the Assessor may add to the amount of the several taxes to be raised not more than the amount prescribed by State law. Any excess created thereby on any tax roll shall belong to the City.
After extending the city taxes aforesaid and not later than June 15th in each year, the Assessor shall certify said tax roll, and the Mayor shall annex his/her warrant thereto, directing and requiring the Treasurer to collect from the several persons named in said roll the several sums mentioned therein opposite their respective names as a tax or assessment and granting to him/her, for the purpose of collecting the taxes, assessments, and charges on such roll, all the powers and immunities possessed by township treasurers for the collection of taxes under the general laws of the State.
The city taxes thus assessed shall become at once a debt due to the City from the person to whom they are assessed and the amounts assessed on any interest in real property shall on the first day of July become a lien upon such real property for such amounts and for all interest and other charges thereon and all personal taxes shall become a first lien on all personal property of the persons so assessed. Such tax liens shall take precedence over all other claims, encumbrances and liens upon said personal property whatsoever, whether created by chattel mortgage, execution, levy judgment or otherwise, and whether arising before or after the assessment of said personal taxes and no transfer of personal property assessed for taxes hereon shall operate to divest or destroy such lien, except where such personal property is actually sold in the regular course of retail trade.
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