The governing body shall have the power to levy and collect taxes for all municipal purposes on all real estate and personal property within the corporate limits which is taxable according to the laws of the state. All municipal taxes, both real and personal, except special assessments otherwise provided for, shall become due on December 1 of each year. The Council shall cause to be certified to the County Clerk the amount of tax to be levied for the purposes of the adopted budget statement, including all special assessments and other taxes. The County Clerk shall then place the same on the proper tax list to be collected in the manner provided by law.
(2005 Code, § 1-906)