Any property annexed into the city shall be subject to real estate taxes attributable to the city for the entire calendar year in which such property is annexed into the city and thereafter while such property remains within the city's corporate limits. However, unless otherwise provided in an annexation agreement, upon the owner's submittal of a paid real estate tax bill for the entire calendar year in which such property is annexed into the city evidencing that the city was paid the real estate taxes attributable to the city for such entire calendar year, the city clerk shall reimburse to the owner(s) of such annexed property that pro rata portion of the real estate taxes attributable to the city for the period of time during such first calendar year that the property was not annexed into the city. (Ord. 3220, 2-22-2005)