(a) Designation of Tax Day. Subject to the exceptions provided or permitted by law, the taxable status of persons and property shall be determined as of December 31 or such other date as may be subsequently required by law, which date shall be deemed the tax day. Values on the assessment roll shall be determined according to the facts existing on the tax day for the year for which such roll is made, and no change of the status or location of any such property after that day shall be considered by the City Assessor or the Board of Review.
(1979 Code Sec. 3.04.010)
(b) Jeopardy Assessments. If the City Treasurer finds or reasonably believes that any person who is or may be liable for taxes upon personal property, the taxable situs of which was in the City on tax day, intends to depart from the City, to remove therefrom such personal property, to conceal himself or herself or his or her property, or to do any other act tending to prejudice or to render ineffectual, wholly or partly, the proceedings to collect such tax, unless proceedings therefor are brought without delay, the City Treasurer shall proceed to collect the same as a jeopardy assessment in the manner provided by law.
(1979 Code Sec. 3.04.020)
(c) Assessment Rolls. Prior to the Tuesday following the first Monday in March in each year, or such other date as may subsequently be required by law, the City Assessor shall prepare and certify an assessment roll of all property in the City. Such roll shall be prepared in accordance with law and may be divided into volumes, which volumes shall be identified by the City Assessor, for purposes of convenience in handling the assessment roll and for locating properties assessed therein. The attachment of any certificate or warrant required by this chapter to any volume of the roll, either as an assessment roll or as a tax roll, shall constitute the attachment thereof to the entire roll, provided the several volumes are identified in such certificate or warrant. Values of property set forth on the assessment roll shall be determined according to recognized methods of systematic assessment.
(1979 Code Sec. 3.04.030)