[Code 1975 §11.04; CC 1989 §21-1; Ord. No. 3538
§1, 8-24-2010]
A.
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.
B.
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.
C.
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]
A.
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.
B.
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]
A.
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.
B.
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.
C.
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.
D.
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.
E.
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.
