(A) Ad valorem tax levied upon property. There is hereby levied upon all property, real and personal, situated within the corporate limits of the city and having a taxable status in the city, which is taxable by the city for city purposes, an ad valorem tax at a rate as set by the city from time to time.
(B) Ad valorem tax levied upon motor vehicles. There is hereby levied upon all motor vehicles an ad valorem tax at a rate as set by the city from time to time.
(C) Delinquent taxes, fines, penalties and abatement charges owed to the city.
(1) Any person or entity who has failed to make payment to the city in full of any delinquent obligation owed to the city shall not be eligible:
(a) To receive from the city any permit or license issued by the Codes Officer;
(b) To receive from the city a city business license;
(c) To have reviewed for approval any site development plan, major or minor plat, consolidation plat, preliminary plat or final plat by the Planning and Zoning Department or the Planning and Zoning Commission;
(d) To have reviewed by the Board of Adjustments any request or application for a conditional use permit, a variance or a waiver;
(e) To have performed by Codes Enforcement Department personnel, Planning and Zoning personnel or the city’s Electrical Inspector any inspection; or
(f) To do any business with the city whether as a vendor, supplier or contractor.
(2) The term DELINQUENT OBLIGATION, as used herein, shall be defined to mean:
(a) The non-payment of city ad valorem property taxes, whether on realty or personalty, which are delinquent in accordance with applicable city ordinance or state statute;
(b) The non-payment of city payroll taxes or net profit taxes which are delinquent in accordance with applicable city ordinance or state statute if such ordinance or statute is effective;
(c) The non-payment of fines or penalties assessed by the city, or any city department, within 30 days of their having become final in accordance with applicable city ordinance or state statute; and
(d) The non-payment of any costs associated with the city’s having abated any nuisance existing on a tract of land in the city, including, without limitation, the costs of the demolition and removal of a dilapidated structure.
(Prior Code, § 35.08) (Ord. 2011-08, passed 8-22-2011; Ord. 18-03, passed 8-27-2018; Ord. 21-8, passed 8-16-2021; Ord. 23-03, passed 8-22-2022; Ord. 24-05, passed 2-12-2024)