Section 1. The subjects of taxation for Municipal purposes shall be the same as for State, county, and school purposes under the general laws of the State.
(Amended 3-11-02)
Section 2. Subject to the provisions of this Charter and the statutes of the State, the Council shall levy such taxes each year as may be necessary to meet the appropriations made (less the estimate of the amount of revenue from other sources) and all sums required by law to be raised on account of the Village debt.
(Amended 3-11-02)
Section 3. The Council shall have the authority, within the limits herein prescribed, to raise annually by taxation such sums of money as may be necessary to defray the expenses and pay the liabilities of the Village and to carry into effect the powers in this Charter granted.
(Amended 3-11-02)
Section 4. The aggregate amount which the Council may raise by a general tax upon the taxable real and personal property in the Village shall not exceed in any one (1) year three dollars and fifty cents ($3.50) per one thousand dollars ($1,000) of the assessed value of all real property in the Village, as fixed by the assessment roll of the year in which the tax is levied, except that an additional amount up to one dollar and fifty cents ($1.50) per one thousand dollars ($1,000) of assessed value may be raised by a general tax upon the taxable real and personal property of the Village for the exclusive purpose of providing fire protection services.
(Amended 5-6-74; 10-30-89; 3-11-02)
Section 5. The Village Clerk shall certify to the Township Assessor the total amount which the Council determines shall be raised by general tax.
(Amended 3-11-02)
Section 6. After the endorsement of the assessment roll by the Chairman and the Clerk of the Board of Review, and upon receiving the said certificate of the several amounts to be raised, as provided in the preceding section, the Township Assessor shall proceed to assess the amount of the general Village tax according and in proportion to the several valuations set forth in said assessment roll. Said roll shall be known as the "Village tax roll."
(Amended 3-11-02)
Section 7. After extending the taxes as aforesaid, the Township Assessor shall certify under his or her hand said tax roll, and the President of the Village shall annex his or her warrant thereto, directing and requiring the Village Treasurer to collect from the several persons named in said roll the several sums mentioned therein opposite their respective names as a tax or assessment, and authorizing him or her, in case any person named therein shall neglect or refuse to pay such sums, to levy the same by distress and sale of his or her goods and chattels, together with the costs and charges of such distress and sale. Said warrant shall further direct that all taxes paid on or before the thirty-first day of August of the same year, shall be collected without additional charge, and that there shall be added to all taxes paid after each thirty-first day of August, one (1) per cent for each and every month or fraction thereof that the same remains unpaid. The Assessor shall also prepare a true copy of said Village tax roll and the President shall execute a duplicate of said warrant and annex the same thereto, said roll to be known as the "duplicate Village tax roll." Said Village tax roll and annexed warrant, and said duplicate tax roll and annexed warrant, shall be delivered by the Assessor to the Village Treasurer on or before the first day of July of the year when made. In the event said tax roll shall be lost or destroyed a new roll and warrant may be made. Before the original tax roll is deposited with the County Treasurer at the time of returning delinquent taxes, the Village Treasurer shall endorse upon the duplicate tax roll all payments made on taxes assessed therein and such duplicate tax roll shall thereupon become the official record of the Village.
(Amended 3-11-02)
Section 8. Village taxes shall be due on the first day of July of the year when levied and shall be payable as stated in the warrant of the Village President annexed to said roll. After the delivery of the tax roll to the Village Treasurer, said Treasurer shall mail tax statements to the several persons named therein. Failure to mail or receive any such statement shall not excuse the non-payment of any tax.
(Amended 3-11-02)
Section 9. The Village taxes when assessed shall become at once a debt to the Village from the person to whom they are assessed, and the amounts assessed on any interest in real property shall, on the first day of July of the year when assessed, become a lien upon such real property, and the lien for such amounts for all interest and charges shall continue until payment thereof. All personal taxes shall also be a first lien on all personal property of such persons so assessed, from and after the first day of July of the year when assessed, and shall so remain until paid, which said lien shall take precedence over all other claims, encumbrances, and liens upon said personal property whatsoever, whether created by chattel mortgage, execution, levy, judgment or otherwise, and whether arising before or after the assessment of said personal taxes, and no transfer of personal property assessed for taxes thereon shall operate to divest or destroy such lien, except where such personal property is actually sold in the regular course of retail trade.
(Amended 3-11-02)
Section 10. If the Village Treasurer has been unable to collect any of the Village taxes on said roll on real property before the first day of March following the date when said roll was received by him or her, then it shall be his or her duty to return all such unpaid taxes on real property to the County Treasurer in the same manner and with like effect as returns by township treasurers of state and county taxes. Such returns shall include all the additional charges hereinbefore provided, which charges shall in such return be added to the amount assessed in said roll against each description. The taxes thus returned shall be collected in the same manner as other taxes returned to such County Treasurer are collected under the provisions of the general laws of the State, and the same rate of interest and all charges shall be collected thereon, and all taxes upon land so returned as delinquent shall be and remain a lien thereon until paid.
(Amended 3-11-02)
Section 11. It shall be the duty of the Village Treasurer, upon request made by any party, to issue his or her certificate showing all unpaid taxes, and other charges which are a lien upon any specified property, and which are payable at his or her office, and he or she may, upon being authorized by the Village Council, charge the party requesting the same such sum as the Council shall establish for each parcel. The issuance of such certificate shall not create any liability upon the part of the Village or the Village Treasurer, except that in the event of fraud on the part of the Village Treasurer in the issuance thereof he or she shall be liable therefor.
(Amended 3-11-02)
Section 12. The Village Clerk, after the Council has determined the several amounts which it requires to be raised by general tax for the several funds of the Village, and the aggregate thereof, shall certify the same to the Village Treasurer. When such general taxes shall be received by the Village Treasurer, they shall be apportioned to the several funds of the Village pro rated according to the several amounts of said funds so certified.
(Amended 3-11-02)
Section 13. Money may be borrowed in anticipation of receipts from taxes for the payment of current expenses or to fund deficiencies in current revenue, by the issue of notes, but the aggregate amount of such loans at any time outstanding shall not exceed the total of such unpaid taxes outstanding. All such loans shall be subject to the provisions of the laws of the State in relation thereto. No temporary loans authorized by this section shall be made without approval of four (4) of the members of the Council.
(Amended 3-11-02)
Section 14. The Village may not levy taxes for the purpose of purchasing grounds for a cemetery or for maintaining a cemetery.
(Amended 3-11-02)