(A) Any person owning real or personal property within the municipality as of December 31 of any calendar year shall be subject to taxation for the ensuing calendar year.
(B) PERSONAL PROPERTY is defined as vehicles, business personal property, rental residential personal, marine equipment, stock tax (SCTC), manufacturer, utilities, railroads, special levy, and airplanes.
(Ord. 2015-06, passed 7-28-2015)