(A) Upon receipt of a certified copy of the city's assessment from the Simpson County Property Valuation Administrator (PVA), the Board of Commissioners shall then proceed to fix the rate of taxation, due dates, and penalty and interest rates. In addition to the penalties fixed by the Board of Commissioners, the Finance Director is hereby authorized to establish by regulation or otherwise, additional penalties or fees to recover legal fees and costs in the collection of past due ad valorem taxes. The City Attorney and Finance Director are hereby authorized to enter into installment payment agreements with taxpayers.
(B) After a certified copy of the County Assessment Roll which relates to the city has been accepted by the Board of Commissioners and the rate of taxation fixed for the year, the Finance Director shall prepare the Property Tax Assessment Roll for each person and property assessed, stating therein the name of the person owing the tax, the amount thereof, and the year for which the tax rate is due. It shall be the duty of the Finance Director to list for taxation any and all property that may be omitted by the County Assessment Roll and shall enter same in the volume of tax receipts.
(C) The Finance Director shall account for taxes collected by the city, whether the same be taxes, penalties, interest, or costs, and the Finance Director shall thereupon deposit such funds showing separately the amount of taxes, penalties, interest and costs so paid.
(D) In addition to any and all other remedies provided in this section, the Finance Director is authorized, with the assistance of the City Attorney, to file in the appropriate court of competent jurisdiction an action to collect any ad valorem tax, penalty, interest, or any other charge related thereto or necessary, including court costs and a reasonable attorney's fee, to enforce any provision of this section. The Finance Director is granted authority to use his or her best judgment and discretion in bringing such claims for past due ad valorem taxes and the Finance Director is authorized to bring such actions in the name of the city. The Finance Director is further authorized to establish by regulations additional penalties and fees to recover legal fees and costs incurred in filing any claim for past due ad valorem taxes.
(1980 Code, § 220.3-2) (Ord. 2018-013, passed 8-27-2018)