The assessment of real property made by the Property Valuation Administrator of Jefferson County, after any corrections by the Jefferson County Board of Equalization, is hereby adopted as the city assessment for city ad valorem tax purposes. In the event than any change in the county assessment is made after the city tax bills have been prepared, any affected city tax bills shall be amended accordingly. Any additional taxes owing shall be due without penalty or interest within 60 days after the date of amended bill; and any excess taxes paid shall be refunded without interest within 60 days after the date of the amended bill.
(Ord. 91-5, passed 8-5-91; Am. Ord. 92-7, passed 6-1-92; Am. Ord. 93-3, passed 3-1-93; Am. Ord. 94-4, passed 3-15-94; Am. Ord. 95-2, passed 2-6-95; Am. Ord. 96-2, passed 2-5-96; Am. Ord. 97-2, passed 1-13- 97; Am. Ord. 98-2, passed 2-7-98)