(A) There is hereby levied on the assessed value of all property, both real and personal, within the corporate limits of the town, except such property as may be by law exempt from taxation, a tax sufficient to raise an amount to be determined from time to time as necessary by the Town Council, for the purpose of providing a general fund for the town, for the fiscal year ending on the 30th day of June.
(B) No failure by the county officials to properly return the delinquent list and no irregularity of any kind of any proceedings shall invalidate such proceedings or invalidate any title conveyed by any tax deed; nor shall any failure or neglect of any officer or officers to perform any of the duties assigned on the day within the time specified work of invalidation of the assessment and levy of taxes or of the judgment of sale by which the collection of the same may be enforced or in any manner affect the lien of the town upon such property for the delinquent taxes unpaid thereon, and no overcharge as to part of the taxes or of costs shall invalidate any proceedings for the collection of the property under foreclosure; and all acts of officers de facto shall be valid as if performed by officers de jure.
(Ord. 11-08, passed 7-26-2011; Ord. 12-06, passed 7-24-2012; Ord. 13-04, passed 7-17-2013; Ord. 15-02, passed 7-28-2015; Ord. 16-05, passed 6-28-2016; Ord. 17-03, passed 6-20-2017; Ord. 18-02, passed 8-14-2018; Ord. 19-03, passed 7-9-2019; Ord. 21-05, passed 7-13-2021; Ord. 22- 01, passed 7-26-2022; Ord. 23-05, passed 8-8-2023)