[Code 1975 §11.04; CC 1989 §21-1; Ord. No. 3538 §1, 8-24-2010]
Prior to the public hearing required in Subsection (B) hereof, the Budget Officer shall present to the Board of Aldermen the following information for each tax rate to be levied: The assessed valuation by category of real, personal and other tangible property in the City as entered in the tax book for the fiscal year for which the tax is to be levied, the assessed valuation by category of real, personal and other tangible property in the City for the preceding taxable year, the amount of revenue required to be provided from the property tax as set forth in the annual budget, and the tax rate proposed to be set.
The Board of Aldermen shall hold a public hearing on the proposed rates of taxes for the current year as proposed by the Budget Officer.
Following the public hearing the Board of Aldermen shall fix, by ordinance, ad valorem property tax rates prior to October of the current year.
[Code 1975 §11.05; CC 1989 §21-2]
The Mayor of the City shall procure each year a certified abstract of the City property and of the owners subject to City taxes, from the assessment books of the County Clerk as corrected, within twenty (20) days after the final adjournment of the County Board of Equalization.
The Mayor shall deliver the said abstract to the City Board of Aldermen and the Board shall establish the annual tax rate for general municipal purposes therefrom. The certified abstract so procured shall be taken and considered as the lawful and proper assessment on which to levy and collect the municipal taxes of the City.
[Code 1975 §11.06; CC 1989 §21-3]
Once in each year, the City Collector shall prepare a tax bill for the owner or owners of each parcel or property listed in the said certified abstract, and is and shall be required to mail or deliver before the thirtieth (30th) day of November each respective bill to the owner of the assessed real or personal property.
The Collector shall enforce the payment of all municipal taxes in the same manner, and under the same rules and regulations as may be provided by law for collecting and enforcing the payment of State and County taxes.
The Collector shall make and return under oath, each year, to the Board of Aldermen, a list of delinquent taxes remaining due and uncollected on the first (1st) day of January of each year. This list and report shall be designated the delinquent tax list. The Board of Aldermen shall examine the delinquent tax list at the first (1st) regular meeting after the Collector shall have made his/her return. When the Board is satisfied that all property and taxes contained in such list are properly returned as delinquent, the Board shall approve the list, shall record the approval and the vote thereon in its journal, shall credit the amount of money to the account of the Collector, and shall cause a certified copy of the list together with the specified bills listed thereon, to be delivered to the County Collector.
The County Collector shall receipt for the delinquent list and bills, shall proceed to collect the delinquent amounts, shall pay any money collected on account of such bills to the City Treasurer in the same manner as is provided under State law for County Collector's payments to the County Treasurer, and shall make the same statements and settlements for such taxes with the Board of Aldermen, and at the same time, as may be provided by law for statements and settlements with the County for County taxes.
All delinquent taxes shall bear the same rate of interest, and the same penalties as is, or shall be provided for County taxes. A certified copy of any tax bill included in a Board-approved delinquent tax list is prima facie evidence that such tax bill is legally due from the party named thereon, that all laws and ordinances have been complied with and that the amount due with interest and penalties is a lien on the property described in such bill.
[Code 1975 §11.07; CC 1989 §21-4]
All taxes, general and special, levied in conformity with State law and the ordinances of the City shall constitute a lien upon the property upon which they are levied.
[Code 1975 §11.08; CC 1989 §21-5]
Upon warrant issued, the Treasurer of the City is authorized and empowered to pay the County Clerk annually for the preparation, certification and transmission of the abstract of the property of the City.
[Code 1975 §13.05; CC 1989 §21-6]
The Board of Aldermen are hereby authorized and empowered to contract with any competent private person, firm or corporation, or any appropriate political subdivision or official thereof, for the collection of all regular and special taxes imposed by ordinance and to pay fixed or contingent annual compensation therefor; provided however, any contract with a private person, firm or corporation shall be required to qualify by posting for the benefit of the City a surety bond, with an approved corporate surety, to guarantee that he/she shall faithfully perform all the requirements of his/her contract; the bond shall be in an amount equal to the highest daily collection of taxes plus ten percent (10%) of the aggregate of all regular and special taxes collected in the immediately preceding year; the bond premium shall be paid by such tax collector.