(A) The city hereby levies upon all real property and all estates and interests therein and thereto, being so situated or located within the incorporated limits of the city on January 1 of each year a tax at the rate and in the sum and amount set by City Council from time to time.
(B) The city hereby levies upon all personal property and all estates and interests therein and thereto, being so situated or located within the incorporated limits of the city on January 1 of each year, or such other date for class or category of personal property or personalty as may be otherwise fixed by statute, regulation or by law for personal property subject to taxation by the city a tax at the rate and in the sum and amount set by City Council from time to time.
(Ord. 718-2007, passed 10-22-07; Am. Ord. 734-2008, passed 9-22-08; Am. Ord. 748-2009, passed 9-14-09; Am. Ord. 756-2010, passed 9-20-10; Am. Ord. 761-2011, passed 9-12-11; Am. Ord. 769-2012, passed 9-10-12; Am. Ord. 780-2013, passed 9-16-13; Am. Ord. 789-2014, passed 9-18-14; Am. Ord. 800-2015, passed 9-8-15; Am. Ord. 820-2016, passed 9-12-16; Am. Ord. 8365-2017, passed 9-5-17; Am. Ord. 851-2018, passed 9-6-18)