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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.
City taxes shall be due on the first day of July of each year. The treasurer shall not be required to call upon the persons named in the city tax roll, nor to make personal demand for the payment of taxes, but he/she shall give notice to the taxpayers of the city, at least ten (10) days prior to the due date of such taxes of each year, of the time when said taxes will be due for collection by publication, at least once, in one or more of the newspapers published or circulated in the City, or shall give such notice by first class mail addressed to the owners of the property upon which taxes are assessed according to the names of such owners and their addresses as indicated on the tax roll, which notice shall be deemed sufficient for the payment of all taxes on said tax roll. Such notice shall also state that payments of taxes may be made to him/her at any time up to and including the 31st day of August without penalty and that an addition of three and three-fourths (3.75%) percent shall be made on the first day of September and three-fourths percent (.75%) on the first day of each month thereafter that the tax remains unpaid until returned to the county treasurer by the city treasurer. Failure on the part of the treasurer to give said notice shall not invalidate the taxes on said tax roll nor release the person or property assessed from the penalty provided in this chapter in case of non-payment of the same.
The taxes assessed in the general city tax roll, for each fiscal year, shall be due and payable on the first day of July of each year, and may be paid at any time on or before the last day of August of the same year, with an administration fee of one percent (1%). An additional charge of three and three-fourths (3.75%) percent shall be added to all unpaid general city taxes on the first day of September of the same year, and thereafter an additional charge of three-fourths of one percent (.75%) shall be made and added to all such unpaid taxes on the first day of each month during which such taxes shall remain unpaid, until return thereof, together with such accrued penalties or charges, shall be made to the county treasurer. And the said county treasurer, or auditor general of the State, as the case may be, shall account to the City for all such accrued penalties of charges.
In case any person shall neglect or refuse to pay any tax imposed upon a personal property belonging to him/her, as aforesaid, the Treasurer shall levy the same by distress and sale of such goods and chattels of said person liable to pay the same, wherever such goods and chattels may be found, either in said city or elsewhere within the State, first by giving public notice of such sale in the manner and for the time required by law in the case of such sale made by township treasurers, and for the purposes and for the collection of the taxes aforesaid, the Treasurer may bring suit therefor and shall have all the power and perform the like duties so far as applicable as are conferred upon or required of township treasurers in the collection of taxes levied in townships.
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