CHAPTER 34: FINANCE AND REVENUE; TAXATION
Section
Tax Assessment Roll
   34.001   Tax day
   34.002   Completion of assessment rolls; notice
   34.003   Board of Review
   34.004   Appeals to Council
   34.005   Confirmation by Council
TAX ASSESSMENT ROLL
§ 34.001 TAX DAY.
   December 31 shall be deemed the tax day in the city. The taxable status of persons and the value of real and personal property shall be determined as of that date. All general city taxes levied upon real and personal property shall become a debt against the owner on such date.
(Prior Code, § 2-41)
§ 34.002 COMPLETION OF ASSESSMENT ROLLS; NOTICE.
   Notice shall be published in one or more newspapers of the city at least two weeks prior to January 1 each year stating that the assessment rolls of the city will be completed on that date.
(Prior Code, § 2-42)
§ 34.003 BOARD OF REVIEW.
   (A)   The Board of Review shall meet the third Monday in February in each year in the Council room in the City Hall at 9:00 a.m. Notice shall be given by the Clerk not less than two weeks prior to the time of the meeting by publishing a notice thereof in one or more newspapers of the city. The City Assessor shall submit the general assessment roll to the Board at the opening of the meeting. The Mayor shall be Chairperson of the Board and the City Clerk, Clerk of the Board. In the absence of the Mayor or City Clerk, the members of the Board shall elect a temporary Chairperson and Clerk from their number. The Board shall continue in session at least six days successively and as much longer as may be necessary to complete the review. The Board shall remain in session not less than six hours each day until its review is completed. Any person may appear and examine the assessment roll and may show cause why any valuation shall be changed. Except as hereinafter provided, the determination of the Board shall be final.
   (B)   The Board may, under oath, examine any person relative to any matter affecting the assessment charged against him or her. The Chairperson, or any member of the Board, may administer oaths. The Board shall keep a record of the proceedings. The record shall show all changes in the assessment roll, and the amounts added or deducted from the total valuation. The record of proceedings shall be deposited with the Clerk. The decision of the majority of the members of the Board shall govern any question. The Board shall have the same power and perform the same duties as boards of review of townships in reviewing and correcting assessments made by supervisors of townships, except as this subchapter otherwise provides. The Board shall notify each person complaining of the assessment against him or her of its determination in connection therewith. Upon the completion of the review, revision and correction of the general assessment roll by the Board, the members shall subscribe their names to the roll and, on the first Tuesday next following the first Monday in March each year, shall deliver it to the Council.
(Prior Code, § 2-43)
§ 34.004 APPEALS TO COUNCIL.
   Anyone who is aggrieved by the action of the Board of Review and Equalization may appeal therefrom to the Council by filing with the City Clerk, within four days after the adjournment of said Board, a claim of appeal, sworn to before a notary public, which claim of appeal shall specifically set forth the facts relied upon to show wherein said Board erred. The Council shall determine the time and place of the hearing of such appeals, which time shall not be later than 15 days after the adjournment of said Board. The appellant shall have the right to attend the meeting of the Council and to be heard thereat; provided that, all testimony taken before the Council shall be under oath. If, by the action of the Council in such appeal cases, the rolls as completed by the Board of Review and Equalization is changed or amended in any way, the action of the Council shall be certified to the City Assessor by the City Clerk, within three days after such determination, and the City Assessor shall thereupon note such changes or amendments on said rolls and such changes or amendments shall be final and shall stand in lieu of the action of said Board.
(Prior Code, § 2-44)
§ 34.005 CONFIRMATION BY COUNCIL.
   The Council shall correct any error in the assessment roll; place thereon the names of any persons and the descriptions of any property not assessed and assess the property; and may increase or decrease any assessment; except that, no assessment shall be increased without notice to the person affected thereby, affording him or her reasonable opportunity to appear and object to the increase and to be heard in connection therewith. The Council shall fully and finally confirm the assessment roll prior to the first Monday in April each year, and as confirmed the assessment roll shall be the basis, according to valuation of property therein, for the levy of all taxes until the next assessment roll is prepared and confirmed as provided in this subchapter.
(Prior Code, § 2-45)