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1983, or in any year thereafter, and this section shall continue in full force and effect unless and until revoked or rescinded by resolution of Council.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