CHAPTER 9: TAXATION

Section 9.1 POWER TO TAX AND SECURE REVENUE.

   In order to carry out the purposes, powers, and duties of the village government established by this Charter, the village may assess, levy, and collect taxes, rents, tolls, and any other taxes as may be authorized by state law.

(Adopted 3-13-67)

Section 9.2 SUBJECTS OF TAXATION.

   The subjects of ad valorem taxation for municipal purposes shall be the same as for state, county and school purposes under the general law. Except as otherwise provided by this Charter, village taxes shall be levied, collected, and returned in the manner provided by state law.

(Adopted 3-13-67)

Section 9.3 ASSESSMENTS.

   Unless otherwise provided by State law, the thirty-first day of December in each year shall be the assessment day for both real and personal property in the village.

(Adopted 3-13-67)

Section 9.4 TIME FOR MAKING ASSESSMENTS ROLLS.

   The Assessor shall make and complete an assessment roll of the village in the manner and form provided in the general tax law of the state, not later than the first Monday in March of each year, on which date he shall file such roll with the Clerk for public inspection during the normal office hours of the Clerk until the date of the convening of the Board of Review, on which date the Clerk shall turn such assessment roll over to the Board of Review.

(Adopted 3-13-67)

Section 9.5 [Repealed].

Section 9.6 [Repealed].