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Within three (3) days after the Commission has adopted the budget for the next fiscal year as provided in Chapter IX of this Charter, the Clerk shall certify to the Assessor the amount of the tax levy fixed by the Commission. The Assessor shall then assess the persons and real property listed on the assessment roll accordingly, together with any special assessments and other amounts that the Commission may require.
After assessing taxes as set forth in this Chapter, the Assessor shall certify the assessment roll and attach to it the Assessor’s warrant directing the Treasurer to collect the respective amounts as a tax or assessment. For the purpose of collecting the taxes, assessments and any other charges on the roll, the Treasurer shall have the statutory powers and immunities granted to township Treasurers or as otherwise provided under state law for the collection of taxes.
On July 1, the annual taxes assessed on real property shall become a lien on the real property for the amount assessed plus any late charges. On December 31 (prior to the July 1 due date), the annual taxes assessed against persons shall become a lien on the personal property for the amount assessed plus any late charges. These liens shall have priority over all other claims, encumbrances and liens to the extent provided by state law and shall continue until the taxes and late charges, if any, are paid in full.
Municipal taxes shall be due and payable on July 1 of each year. Notice of the due date and late charges for late payment of taxes shall be published by the Treasurer in a newspaper of general circulation in the city as provided under state law. The Treasurer shall mail a tax bill to the last known property owner of record. Where more than one person owns the subject property, only one bill shall be mailed. The Treasurer shall not be required to make personal demand upon persons named in the tax roll for payment of taxes. Failure on the part of the Treasurer to publish notice or mail tax bills as described above shall not invalidate the taxes on the tax roll or release the real property or persons from the taxes and late charges.
No late charges shall accrue for taxes due and payable on July 1 if received by the municipality on or before the close of business on August 14 immediately following. In the event that August 14 is a non-business day, then no late charges shall accrue if the taxes are received before the close of business on the next business day. The Commission shall provide a tax payment schedule by ordinance for municipal taxes paid after August 14, or the following business day, as the case may be, including the late charges to be added in amounts permitted by state law.
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