§ 32.01 FISCAL YEAR.

   The fiscal year for the city shall commence on July 1 and end on the June 30 each year.

(Prior Code, § 33.01)

§ 32.02 DATE OF ASSESSMENT.

   All property, real and personal, shall be listed and assessed, as the case may be, in accordance with ownership and value as of January 1 of each year.

(Prior Code, § 33.02)

§ 32.03 DUE DATE; PENALTIES FOR LATE PAYMENTS.

   (A)   All taxes levied by the City Council shall be due and payable on September 1 of the fiscal year for which they are assessed or levied.

   (B)   After September 1 and on or before January 5 next after due and payable, the tax shall be paid at par or face value.

   (C)   On or after January 6, there shall be added to the tax a penalty of 2%; on or after February 1, after due and payable, there shall be added to the tax an additional penalty of 0.75% per month or fraction thereof until paid.

(Prior Code, § 33.03)

§ 32.04 PARTIAL PAYMENTS.

   The Tax Collector shall be authorized, empowered, and directed to accept partial payments on taxes of not less than 33.33% of the total amount of taxes due by any taxpayer or three equal installments; provided, the time for paying the installments shall not be extended beyond the time now provided by law for the advertisement and sale of property for taxes, and provided, further, no installment payment or payments shall operate as a discharge of the tax lien until the amount of the taxes shall have been paid in full.

(Prior Code, § 33.04)

§ 32.05 APPORTIONMENT AND RELEASE OF LIEN.

   To avoid undue hardship, the Tax Collector may release a particular tract or parcel of real estate from the tax lien of the city when a change in the ownership of the property has occurred since the listing date for the year proposed to be paid upon payment by the owner of such property of the tax against it and upon the payment of all unpaid personal property tax against the person in whose name such property was listed. The person paying the personal property tax of another shall be subrogated to the rights of the city with respect to such tax, and the Tax Collector shall assign to such person all rights of the city with respect to such item of personal property tax.

(Prior Code, § 33.05)

§ 32.06 APPLICATION TO PROPERTY SOLD FOR TAXES.

   The rules stated in §§ 32.04 and 32.05 shall apply in cases where property has been sold for taxes and the city is the holder of the certificate of sale, provided no suit has been instituted to foreclose such certificate and provided, further, that the first applicant for a release, in accordance with the provisions of § 32.04, shall pay the cost of advertising, selling, and issuing of certificate of sale.

(Prior Code, § 33.06)

§ 32.07 TAX COLLECTOR TO CONDUCT SALE.

   The City Tax Collector is designated or commissioned to sell all property, real or personal, to satisfy any tax lien, penalties, or forfeiture as is provided under state laws.

(Prior Code, § 33.07)

RETAIL SHORT-TERM LEASE OR RENTAL OF VEHICLES