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Section 10.12  City Tax Roll.
   The assessor shall prepare 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, the assessor shall spread upon said tax roll the several amounts determined by the council to be charged, assessed, or reassessed against persons or property.  He shall also spread thereon the amounts of the general ad valorem city tax according to and in proportion to the several valuations set forth in said assessment roll.  To avoid fractions in computation of any tax roll, the assessor may add to the amount of the several taxes to be raised not more than the amount prescribed by law.  Any excess created thereby on any tax roll shall belong to the city.
Section 10.13  Tax Roll Certified For Collection.
   After spreading the taxes the assessor shall certify the tax roll, and shall annex his warrant thereto, directing and requiring the treasurer to collect the several sums mentioned therein opposite their respective names as a tax, charge, or assessment, and granting to him, for the purpose of collecting the taxes, assessments and charges of such roll, all the statutory powers and immunities possessed by city treasurers for the collection of taxes under the general laws of the state.
Section 10.14  Tax Lien.
   On July 1st of each year the taxes thus assessed shall become a debt due to the city from persons to whom assessed.  The amount of all personal property taxes and all interest and charges thereon shall become a lien on all personal property of such persons so assessed.  Such lien shall take precedence over all other claims, encumbrances, and liens to the extent provided by law and shall continue until such taxes, interest and charges are paid.
Section 10.15  Taxes Due Notification Thereof.
   City taxes shall be due on July 1st of each year.  The treasurer shall not be required to call upon persons named in the city tax roll nor make personal demand for payment of taxes, but shall:
   (1)   Publish between June 15th and July 1st notice of the time when said taxes will be due for collection and of the penalties and fees for the late payment thereof; and
   (2)   Mail a tax bill to each person named in said roll.  In cases of multiple ownership of property, only one bill need be mailed.  Failure on the part of the treasurer to publish said notice or mail such bills shall not invalidate such taxes on said tax roll nor release the person or property assessed from the penalties and fees provided in this chapter in case of late or nonpayment of same.
Section 10.16  Collection Charges On Late Payment Of Taxes.
   No penalty shall be charged for city taxes paid on or before the 14th day of September.  The council shall provide, by ordinance, the tax payment schedule for taxes paid after September 14th, and the amount of penalty.  Collection fees or interest charges, if any, to be paid thereafter shall not exceed the limit allowed by statute.  Such charges shall belong to the city and constitute a charge and shall be a lien against the property to which the taxes apply, collectible in the same manner as the taxes to which they are added.
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