In the event the corporate limits divide any tract of land, parcel, individual lot or several contiguous lots and the property owner pays real estate taxes at both the city and county tax rate, then the following provisions apply.
(A) When a home, household or dwelling unit is divided by the corporate limits of the city, the owner has the option of paying all the taxes associated with said dwelling at the city tax rate or at the county rate. If the owner pays taxes on said dwelling unit at the city rate, that property owner will receive city services. If the owner pays said taxes at the county rate, the county will be responsible to provide services.
(B) If the corporate limits divide a property so that the dwelling unit exists wholly outside the city limits but a part of the property is within the city limits the property owner may ask for voluntary annexation to obtain city services.
(Ord. C-159, passed 5-18-1993)