CHAPTER 28: TAXATION*
   28.001   Tax levied
   28.002   Purpose
   28.003   Adoption of assessments by Carter County Property Valuation Administrator
   28.004   Due date
 
   28.999   Penalty
§ 28.001   TAX LEVIED
   There is hereby established and levied for each taxable year, an ad valorem tax on all real estate, franchises, personal property, and automobiles and boats located within the corporate limits of the city.
(Ord. 7-1982, passed 4-13-82; Am. Ord. 11-1994, passed 12-22-94; Am. Ord. 16-1996, passed 11-19-96)
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Cross reference:
   Ad valorem taxation rates, see Tables of Special Ordinances, Table 8
§ 28.002   PURPOSE
   The tax levied in § 28.001 shall be used for the purpose of the general operation expense of the city and shall be placed in the General Fund, and to be expended only for such purposes as specified herein.
(Ord. 7-1982, passed 4-13-82)
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