CHAPTER 18:  TAXATION; FUNDS; PURCHASING *
Section
Article I. In General
   18-1   Investment in certificates of deposit or United States government obligations
   18-2   Enforcement of licensing provisions
   18-3   Penalty for failure to renew license on time
   18-4   Charge for description of land sold at judicial sale
   18-4.1   Service charge in lieu of taxes for housing facilities for certain persons
   18-4.1.1   Payment schedule
   18-4.2   Same — definitions
   18-4.3   Same — class of housing development
   18-4.4   Same — negotiation and establishment of annual service charge
   18-4.5   Same — contractual effect
   18-4.6   Same — payment of service charge
   18-4.7   Same — duration
   18-4.8   Same — inapplicable housing developments; revocation of tax exemption
Article II. Assessments
   18-5   Board of Review created; composition; qualification of members
   18-5.1   Same — appointment, removal, term of members; filling of vacancies; Clerk; records
   18-5.2   Same — authority to adopt rules necessary for conduct of business
   18-5.3   Same — meeting; submission of assessment roll
   18-5.4   Same — duties
   18-6   Time for making tax roll
   18-7   Special Assessment Relief Board created; membership
   18-8   Same — investigation of requests for relief; report and recommendation
   18-9   Award of relief from assessments
   18-10   Payment of special assessment by City; taking of mortgage and note to assure repayment to City
   18-11   Board of Special Assessors created; composition; duties generally; compensation
   18-11.1   Authority of Council to levy special assessments for public improvements
   18-11.2   Special assessments to be declared by resolution of Council
   18-11.3   Estimate of cost of public improvement; plans for work and plat; notice of proposed improvement
   18-11.4   Resolution of Council directing Board of Special Assessors to make assessments; contents
   18-11.5   Resolution authorizing expense to be incurred upon lot or parcels of land not in special assessment district
   18-11.6   Preparation of special assessment roll
   18-11.7   Determination of amount of special assessment; report of completion of special assessment roll
   18-11.8   Filing of special assessment roll; notice of filing; objections to assessment
   18-11.9   Review of special assessment roll; hearing of objections; special assessment record
   18-11.10   Special assessment to be final and conclusive when confirmed by Board of Special Assessors
   18-11.11   Assessment to constitute a lien
   18-11.12   Payment of special assessments
   18-11.13   Recording of special assessments; official collection record
   18-11.14   Reassessment
   18-11.15   Equitable lien for special assessment not to be impaired
   18-11.16   Collection of special assessments generally; delinquent payments
   18-11.17   Refusal to pay special assessment; authority of City to seize and levy upon personal property
   18-11.18   Collection of special assessment by suit
   18-11.19   Court may render judgment for amount properly chargeable
   18-11.20   Monies raised by special assessments to be held as special funds
   18-11.21   City to advertise for proposals for making improvements
   18-11.22   Apportionment of special assessment where lot or parcel is divided after assessment confirmed
Article III. Funds
Division 1. Atwood Stadium Trust Fund
   18-12   Created
Division 2. Parks and Recreation Endowment Fund
   18-13   Created
   18-14   Advisory Board created; membership; terms; compensation
   18-15   Duties of Advisory Board with regard to use and expenditure of endowment funds
   18-16, 18-17   Reserved
Article IV. Purchases
   18-18   Short title
   18-19   Definitions
   18-20   Director of Purchases and Supplies
   18-21   Director to have supervision of purchase and distribution of supplies, materials and equipment
   18-21.1   Additional duties and responsibilities of Director
   18-21.2   Requisition and estimates
   18-21.3   Encumbrance of funds
   18-21.4   Competitive bidding required
   18-21.5   Formal contract procedure
   18-21.6   Open market procedure
   18-21.7   Petty expenditures revolving fund
   18-21.8   Central warehousing; storeroom’s revolving fund
   18-21.9   Price agreement contract procedure
   18-21.10   Emergency purchases
   18-21.11   Inspection and testing
   18-21.12   Surplus supplies
   18-21.13   Cooperative purchasing
   18-21.14   Sale or lease of City owned property
Article V. Uniform City Income Tax
   18-22   Adopted
   18-23   Amendments
Article VI. Delinquent Taxes
   18-24   Delivery to County Treasurer for collection
   18-25   Notice, disposition, judgment and period of redemption for delinquent general property taxes
   18-26   Rights, duties, powers, immunities and procedures of County Treasurer relative to real property taxes delivered for collection
   18-26.1   Administration fee
   18-26.2   Late penalty charge
   18-26.3   Collection fee
   18-26.4   Administration fee — due date established by Charter
   18-26.5   Collection fee — due date established by Charter
   18-26.6   Late penalty charge — due date established by Charter
Article VII. Expenditure of Appropriated Funds
   18-27   Grievance upon refusal of City agency to expend appropriated funds — right of aggrieved person to demand hearing
   18-27.1   Gratuitous contributions to the City shall be formally accepted by resolution of the City Council
   18-28   Same — notification of hearing
   18-29   Same — remedy by Council
Article VIII. Countercyclical Budget and Economic Stabilization Fund
   18-30   Created
   18-31   Appropriation for fund
   18-32   Limitation on amount of money in fund
   18-33   Purpose for which fund may be used
   18-34   Purposes for which fund may not be used
   18-35 – 18-39   Reserved
Article IX. Agencies Created by Council Receiving Funds from City
   18-40   Notification of Council on expenditure over $2,000.00