(a) There is hereby authorized the imposition of a
tax administration fee of 1% on all sums voluntarily paid for winter
taxes before February 28 of the succeeding year in which the same become due and payable, and for summer
taxes before August 31 of the succeeding year in which the same become due and payable.
(b) As used in this section,
PROPERTY TAX ADMINISTRATION FEE means a fee to offset costs incurred by the city in assessing values, collecting the tax levies and in the review and appeal processes.
(c) If apprehensive of the loss of personal
tax assessed upon the roll, the City Treasurer
enforce collection of the tax at any time, and if compelled to seize
or bring an action,
add 1% for a
tax administration fee.
(d) The City Treasurer is hereby directed and authorized to take such steps as
be necessary to implement this section.
(e) This section
apply to all
tax levies that become a lien in 1983, or in any year thereafter, and this section shall continue in full force and effect unless and until revoked or rescinded by resolution of Council.
(f) Council hereby reserves the right and
to waive all or part of the
tax administration fee imposed by this section for a specific tax levy and collection period by the adoption of a resolution or
to that effect.
(g) Notwithstanding anything in this section to the contrary, there
not be imposed the 1%
tax administration fee on that portion of taxes designated as city general operating taxes.
(Ord. 150, passed 5-11-1983)