(a) If any taxpayer owns personal property of such small value that the personal property tax levied upon the property for the tax year results in a tax of less than fifteen dollars ($15.00), such personal property shall be omitted from the personal property book and no assessment made thereon.
(b) If any taxpayer owns real or personal property of such small value that the tax levied upon the property for the tax year results in a tax of less than fifteen dollars ($15.00), such real or personal property tax may not be billed and the Treasurer shall not be required to collect such tax.
(Ord. 99-15. Passed 12-1-99; Ord. 01-04. Passed 7-16-01; Ord. 14-11. Passed 12-10-14; Ord. 18-13. Passed 7-11-18.)