§ 45.100 PUBLICATION OF TAX ORDINANCES.

   Any locally administered tax ordinance shall be published via normal or standard publishing requirements. The posting of a tax ordinance on the internet shall satisfy the publication requirements. Copies of all tax ordinances shall be made available to the public upon request at the City Clerk’s office.

(1980 Code, § 17.616) (Ord. 8892, passed 12-26-2000; Ord. 9359, passed 11-19-2018)

§ 45.101 INTERNAL REVIEW PROCEDURE.

   The Local Tax Administrator shall establish an internal review procedure regarding any liens filed against any taxpayers for unpaid taxes. Upon a determination by the Local Tax Administrator that the lien is valid, the lien shall remain in full force and effect. If the lien is determined to be improper, the Local Tax Administrator shall:

   (A)   Timely remove the lien at the city’s expense;

   (B)   Correct the taxpayer’s credit record; and

   (C)   Correct any public disclosure of the improperly imposed lien.

(1980 Code, § 17.617) (Ord. 8892, passed 12-26-2000; Ord. 9359, passed 11-19-2018)

§ 45.1 02 APPLICATION.

   This subchapter shall be liberally construed and administered to supplement all of the city’s tax ordinances. To the extent that any tax ordinance is in conflict with or inconsistent with this subchapter, this subchapter shall be controlling.

(1980 Code, § 17.618) (Ord. 8892, passed 12-26-2000; Ord. 9359, passed 11-19-2018)

§ 4 5.103 SEVERABILITY.

   If any section, paragraph or provision of this subchapter shall be held to be invalid or unenforceable for any reason, the invalidity or unenforceability of the section, paragraph or provision shall not affect any of the remaining provisions of this subchapter.

(Ord. 9359, passed 11-19-2018)

§ 45.104 EFFECTIVE DATE.

   This subchapter shall be in full force and effect, after passage, approval and publication as required by law.

(Ord. 9359, passed 11-19-2018)