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Within three (3) days after the Council has adopted the budget for the ensuing year, the Clerk shall certify to the Assessor the total amount which the Council determines shall be raised by general tax; all amounts of special assessments which the Council requires to be assessed or re-assessed upon any property or against any person; and all other amounts which the Council may determine shall be charged, assessed, or re-assessed against any person or property.
(Adopted 3-13-67)
After the last day for the meeting of the Board of Review, the Assessor shall, upon receiving the certification of the several amounts to be raised, as provided in the preceding section, proceed forthwith to spread upon the assessment roll the several amounts determined by the Council to be charged, assessed, or re-assessed against persons or property; and shall also proceed to spread the amounts of the general village tax according to and in proportion to the several valuations set forth in said assessment roll. For the purpose of avoiding fractions in computation the Assessor may add to the amount of the several taxes to be raised not more than one (1) per cent; said excess shall belong to the village.
(Adopted 3-13-67)
After extending the taxes aforesaid and not later than the 15th day of June in each year, the Assessor shall certify said tax roll, and the President shall annex his warrant thereto, directing and requiring the Treasurer to collect from the several persons named in said roll the several sums mentioned therein opposite their respective names as a tax or assessment, and granting to him, for the purpose of collecting the taxes, assessments, and charges on such roll, all the power and immunities possessed by township treasurers for the collection of taxes under the general laws of the state.
(Adopted 3-13-67)
The village taxes thus assessed shall become at once a debt due to the village from the persons to whom they are assessed, and the amounts assessed on any interest in real property shall on the first of July become a lien upon such real property, and the lien for such amounts and for all interest and other charges thereon shall continue until payment thereof. All personal taxes shall also be a first lien, prior, superior, and paramount, upon all personal property of the persons so assessed from and after the first day of July in each year and shall so remain until paid, which said tax liens shall take precedence over all other claims, encumbrances and liens upon said personal property whatsoever, whether created by chattel mortgage, execution, levy, judgment, or otherwise, and whether arising before or after the assessment of said personal taxes, and no transfer of personal property assessed for taxes thereon shall operate to divest or destroy such lien except where such personal property is actually sold in the regular course of retail trade.
(Adopted 3-13-67)
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