§ 94.06 MOTOR VEHICLE AND WATERCRAFT TAX RATE ASSESSMENT.

(B) The city tax rate for personal property is hereby fixed at 74.91 cents per one hundred dollars ($100.00) of assessed valuation for the tax year 2023.

(Ord. passed 6-20-77; Am. Ord. passed 9-10-79; Am. Ord. passed 6-23-80; Am. Ord. passed 10-13-80; Am. Ord. passed 9-12-83; Am. Ord. passed 9-27-84; Am. Ord. passed 9-24-85; Am. Ord. passed 1-13-92; Am. Ord. 26-92, passed 11-18-92; Am. Ord. 21-93; passed 12-13-93; Am. Ord. 01-95, passed 1-4-95; Am. Ord. 28:95, passed 11-13-95; Am. Ord. 29:96, passed 11-18-96; Am. Ord. 37:97, passed 11-10-97; Am. Ord. 25:98, passed 10-22-98; Am. Ord. 33:99, passed 10-11-99; Am. Ord. 15:2000, passed 10-9-00; Am. Ord. 21:2001, passed 10-18-01; Am. Ord. 28:2002, passed 10-14-02; Am. Ord. 28:2003, passed 10-6-03; Am. Ord. 26:2004, passed 10-11-04; Am. Ord. 28:2005, passed 9-23-05; Am. Ord. 28:2006, passed 10-13-06; Am. Ord. 31:2007, passed 9-10-07; Am. Ord. 32:2008, passed 9-30-08; Am. Ord. 25:2009, passed 9-21-09; Am. Ord. 18:2010, passed 9-28-10; Am. Ord. 31:2011, passed 10-10-11; Am. Ord. 25:2012, passed 10-1-12; Am. Ord. 22:2013, passed 9-25-13; Am. Ord. 20:2014, passed 10-15-14; Am. Ord. 27:2015, passed 10-12-15; Am. Ord. 24:2016, passed 10-10-16; Am. Ord. 27:2017, passed 10-9-17; Am. Ord. 18:2018, passed 10-8-18; Am. Ord. 30:2019, passed 10-7-19; Am. Ord. 16:2020, passed 10-19-20; Am. Ord. 17:2021, passed 10-11-21; Am. Ord. 14:2022, passed 9-27-22; Am. Ord. 20:2023, passed 10-9-23)

§ 94.04 RATES MAY BE REDUCED.

Any or all city ad valorem tax rates may be reduced by City Council for the years 1973 and following years after City Council has been advised by the Rowan County Property Valuation Administrator of the total amount of the assessed value of property within the city.

(Ord. passed 12-13-72)

§ 94.05 PAYMENT OF TAXES.

All taxes paid prior to December 1, 2023, shall be discounted at the rate of two percent (2%) of the tax bill; all taxes paid on or after December 1, 2023 and prior to January 1, 2024, shall bear the net amount of the tax bill; and all taxes not paid before January 1, 2024, shall bear a penalty of eight percent (8%) per annum. A property lien will be filed with the Office of Rowan County Clerk against each property tax bill that remains unpaid as of April 15, 2024; the expense for the filing and release of the lien will be added to the property tax bill.

(Ord. passed 6-20-77; Am. Ord. passed 6-23-80; Am. Ord. passed 10-13-80; Am. Ord. passed 9-12-83; Am. Ord. passed 9-27-84; Am. Ord. passed 9-24-85; Am. Ord. passed 1-13-92; Am. Ord. 26-92, passed 11-18-92; Am. Ord. 21-93, passed 12-13-93; Am. Ord. 01:95, passed 1-4-95; Am. Ord. 05:95, passed 2-13-95; Am. Ord. 37:97, passed 11-10-97; Am. Ord. 25:98, passed 10-22-98; Am. Ord. 33:99, passed 10-11-99; Am. Ord. 15:2000, passed 10-9-00; Am. Ord. 21:2001, passed 10-18-01; Am. Ord. 28:2002, passed 10-14-02; Am. Ord. 28:2003, passed 10-6-03; Am. Ord. 26:2004, passed 10-11-04; Am. Ord. 28:2005, passed 9-23-05; Am. Ord. 28:2006, passed 10-13-06; Am. Ord. 31:2007, passed 9-10-07; Am. Ord. 32:2008, passed 9-30-08; Am. Ord. 25:2009, passed 9-21-09; Am. Ord. 18:2010, passed 9-28-10; Am. Ord. 31:2011, passed 10-10-2011; Am. Ord. 25:2012, passed 10-1-12; Am. Ord. 22:2013, passed 9-25-13; Am. Ord. 20:2014, passed 10-15-14; Am. Ord. 27:2015, passed 10-12-15; Am. Ord. 24:2016, passed 10-10-16; Am. Ord. 27:2017, passed 10-9-17; Am. Ord. 18:2018, passed 10-8-18; Am. Ord. 30:2019, passed 10-7-19; Am. Ord. 16:2020, passed 10-19-20; Am. Ord. 17:2021, passed 10-11-21; Am. Ord. 14:2022, passed 9-27-22; Am. Ord. 20:2023, passed 10-9-23)

Cross-reference:

Tax exemption for certain businesses, § 112.23

§ 94.06 MOTOR VEHICLE AND WATERCRAFT TAX RATE ASSESSMENT.

The 2024 motor vehicle and watercraft tax rate for the city is hereby established at twenty-two cents ($.22) per one hundred dollars ($100.00) of assessed valuation.

(Ord. 12-93, passed 8-11-93; Am. Ord. 22:94, passed 9-12-94; Am. Ord. 25:95, passed 9-28-95; Am. Ord. 20:96, passed 9-9-96; Am. Ord. 29:97, passed 9-8-97; Am. Ord. 19:98, passed 9-14-98; Am. Ord. 32:99, passed 10-11-99; Am. Ord. 16:2000, 10-9-00; Am. Ord. 19:2001, passed 9-10-01; Am. Ord. 31:2002, passed 10-14-02; Am. Ord. 29:2003, passed 10-6-03; Am. Ord. 27:2004, passed 10-11-04; Am. Ord. 27:2005, passed 9-23-05; Am. Ord. 27:2006, passed 10-9-06; Am. Ord. 30:2007, passed 9-10-07; Am. Ord. 31:2008, passed 9-8-08; Am. Ord. 24:2009, passed 9-14-09; Am. Ord. 17:2010, passed 9-13-10; Am. Ord. 30:2011, passed 9-12-11; Am. Ord. 26:2012, passed 10-1-12; Am. Ord. 21:2013, passed 9-25-13; Am. Ord. 17:2014, passed 10-13-14; Am. Ord. 28:2015, passed 10-12-15; Am. Ord. 25:2016, passed 10-10-16; Am. Ord. 28:2017, passed 10-9-17; Am. Ord. 19:2018, passed 10-8-18; Am. Ord. 31:2019, passed 10-7-19; Am. Ord. 13:2020, passed 10-12-20; Am. Ord. 18:2021, passed 10-11-21; Am. Ord. 15:2022, passed 9-27-22; Am. Ord. 21:2023, passed 10-9-23)

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