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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)
The Treasurer shall not be required to call upon the persons named in the village tax roll, nor to make personal demand for the payment of taxes, but he shall give notice to the tax payers of the village, by publication in a legal newspaper of general circulation in the village at least once, which publication of notice shall be made at least ten (10) days prior to the first day of July in each year, of the time when said taxes will be due for collection and shall give such notice of the time when said taxes will be due for collection by first class mail addressed to the owners of the property upon which taxes are assessed according to the names of such owners and their addresses as indicated on the tax roll, which notice shall be deemed sufficient for the payment of all taxes on said tax roll. Failure on the part of the Treasurer to give said notices shall not invalidate the taxes on said tax roll nor release the person or property assessed from any penalty or interest provided in this chapter in case of nonpayment of the same.
(Adopted 3-13-67)
Village taxes shall be due and payable on the first day of July of each year and may be paid at the Office of the Village Treasurer during the regular business hours of the Village Office until and including August 31. To all taxes paid after August 31, there shall be added a penalty, and to all taxes paid after said date, there shall also be added interest for each month or fraction of a month intervening between said date and the date of payment, or the last day of February immediately following, whichever date shall first occur. The amount of such penalty and interest shall be up to the maximum amount authorized by law, with the specific amounts to be established by ordinance which shall be duly adopted and effective prior to the due date of the tax in question, such ordinance to remain effective until duly amended. The added penalties and interest herein provided shall belong to the village and shall constitute a charge and shall be a lien against the property to which the taxes themselves apply, collectible in the same manner as the taxes to which they are added.
(Adopted 3-13-67; Amended 12-9-85)
If the Treasurer has been unable to collect any of the village taxes on said roll on real property before the first day of March following the date when said roll was received by him, it shall be his duty to return all such unpaid taxes on real property to the county treasurer in the same manner and with like effect as returns by township treasurers of township, school, and county taxes. Such returns shall be made upon a delinquent tax roll to be prepared by the Treasurer and shall include all the additional charges and fees hereinbefore provided, which charges shall, in such return, be added to the amount assessed in said tax roll against each description. The taxes thus returned shall be collected in the same manner as other taxes returned to the county treasurer are collected under the provisions of the general laws of the state and shall be and remain a lien upon the lands against which they are assessed, until paid.
(Adopted 3-13-67; Amended 12-9-85)
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