TITLE 2
TAXATION AND FINANCE
CHAPTER 1
TAX LEVY AND ASSESSMENT
SECTION:
2-1-1: Tax Levied And Assessed
2-1-2: Certified Document To County; Rate Determined
2-1-3: Collection And Enforcement Of Tax By State
2-1-4: Applicability Of Tax
2-1-1: TAX LEVIED AND ASSESSED:
On or before the last Tuesday in December in each year, the village board of trustees shall ascertain the total amount of appropriations legally made or budgeted for and any amount deemed necessary to defray additional expenses and liabilities for all corporate purposes to be provided for by the tax levy of that year. Then, by an ordinance specifying in detail in the manner authorized for the annual appropriation ordinance or budget of the village, the purposes for which the appropriations, budgeting or such additional amounts deemed necessary have been made and the amount assignable for each purpose respectively, the village board of trustees shall levy upon all property subject to taxation within the village as that property is assessed and equalized for state and county purposes for the current year. (1993 Code p. 121 § 409.1-1; amd. 2006 Code)
2-1-2: CERTIFIED DOCUMENT TO COUNTY; RATE DETERMINED:
A certified copy of the ordinance imposing the village tax as aforesaid shall be filed annually, on or before the last Tuesday in December, with the county clerk, whose duty it shall be to ascertain the rate percent which, upon the total valuation of all property subject to taxation within the village, as the same is assessed and equalized for state and county purposes, will produce a net amount not less than the amount so directed to be levied and  assessed, and it shall be the duty of the county clerk to extend such tax in a separate column upon the book of the collector of state and county taxes within the village. (1993 Code p. 121 § 409.1-2; amd. 2006 Code)
2-1-3: COLLECTION AND ENFORCEMENT OF TAX BY STATE:
The tax so assessed shall be collected and enforced in the same manner and by the same officers as the state and county taxes and shall be paid over by the officer collecting the same to the village treasurer. (1993 Code p. 121 § 409.1-3)
2-1-4: APPLICABILITY OF TAX:
All taxes levied or assessed by the village, except special assessments for local improvements, shall be uniform on all taxable property and persons within the limits of the village, and no property shall be exempt therefrom other than such property as may be exempt from taxation under the constitution and general laws of the state. (1993 Code p. 121 § 409.1-4)