A. Garbage Fund: The expense of collecting, removal and disposition of garbage shall be paid for out of the Garbage Fund of the City. The cost of collecting garbage, exclusive of manure, from the streets, alleys and private premises of the City shall in all cases be assessed and taxed against the real estate from which such garbage is deposited, and such property owner shall, as far as practicable, bear its share of the expense of collecting and disposing of the garbage in proportion to the amount of garbage deposited therefrom. (Ord. 159, 1-7-1943)
B. Tax List:
1. Preparation; Contents: The Public Works Director shall prepare a list of all lots or parts of lots in the City upon which there are buildings or other improvements or cultivation necessitating the removal of garbage. Such lists shall show in connection with each lot the nature of the type, style or size of the container. Said list shall also show the number of containers necessary for fixing the rate of taxation hereinafter set forth. Such list shall be filed with the City Clerk-Treasurer and constitute the list of lots upon which Garbage Taxes shall be collected each year.
2. It shall be the duty of the Public Works Director each year on and before April 1, to report to the City Clerk-Treasurer a list of all lots or fractions of lots in the City not heretofore taxed, upon which buildings or improvements have been erected or constructed or cultivation done necessitating the removal of garbage since the last assessment, and any addition to buildings, which shall effect the rate of taxation as hereinafter set forth, and the City Clerk-Treasurer shall make the necessary additions and changes in the list of lots liable for Garbage Taxes on file in his office. (Ord. 95-03, 7-10-1995; amd. Ord. 98-01, 5-26-1998, eff. 6-26-1998)
C. Extended Tax Assessment List:
1. Assessment: It shall be the duty of the City Clerk- Treasurer each year immediately after the passage of the resolution fixing the basic Garbage Taxes for the year shall have been introduced, to extend on the list of lots liable for the tax, the total amount to be taxed against each lot or portion of a lot under the provisions of this chapter, and at least twenty one (21) days before the date set for final adoption, to publish in the official newspaper of the City, a notice to all lot owners of the passage of said resolution, and time and place, when and where the said list is on file in the City Clerk-Treasurer's Office for inspection. Any person having any objections to offer, wherefore, said tax should not be levied and collected, shall file the same with the City Clerk-Treasurer not more than fifteen (15) days from the date of said notice. At the time of said publication, the City Clerk-Treasurer also shall mail a copy of the proposed garbage assessment to all lot owners whose assessment therefore has been increased from the assessment levied in the preceding year, except in the case of general rate increases. (Ord. 97-03, 6-18-1997; amd. 1999 Code)
2. Objections: At the next regular meeting of the City Council, after the expiration of the notice to lot owners prescribed in subsection C1 of this section, the City Council shall pass upon all objections filed and make such changes in the assessment as it shall find necessary and proper after hearing such objections and thereafter, the City Clerk- Treasurer shall incorporate such changes in the list of taxes as extended by him and thereafter shall certify the taxes on such amended list, to be by him collected in the same manner as other special taxes and assessments. (Ord. 159, 1-7-1943; amd. 1999 Code)