[CC 1992 §125.010]
In lieu of an election or appointment of City Assessor, the City Clerk shall procure from the Clerk of the County, on or before the first (1st) day of July of each year, a certified abstract from such Clerk's assessment books of all property within the City made taxable by law for State purposes and the assessed value thereof as agreed upon by the Board of Equalization. The City Clerk shall immediately, after receiving such abstract, transmit the same to the Board of Aldermen.
[CC 1992 §125.020; R.O. 1979 §5.100]
A. 
The Board of Aldermen shall, within a reasonable time after the abstract of taxable property and the assessed valuation is received, ascertain the amount of money necessary to be raised on such property for general and other purposes and shall fix the annual rate of levy therefor by special ordinance.
B. 
When the Board of Aldermen shall have fixed the rate of taxation for any given year, the City Clerk shall make out appropriate and accurate tax books and shall therein set out, in suitable columns, opposite the name of each person, the item of taxable property as certified, the amount of taxes, whether general or special, due thereon and shall charge the City Collector with the full amount of such taxes levied and to be collected.
C. 
The City Clerk shall, on or before the first (1st) day of September of each year, certify and deliver to the City Collector such tax books as provided in this Section and shall take receipt of the City Collector therefor stating the amount of taxes shown on said tax books.
D. 
No property whatever shall be exempt from seizure and sale of taxes due on land or personal property, except such property as may be exempted by special ordinance or Statute of this State.
[CC 1992 §125.030; R.O. 1979 §5.200; Ord. No. 378 §5.200, 1-11-1984]
A. 
Upon the first (1st) day of January of each year, all unpaid City taxes shall become and are hereby declared to be delinquent and taxes on real estate are declared to be and are a lien thereon.
B. 
The City Collector shall annually, at the first (1st) meeting of the Board of Aldermen in April of each year, make out, under oath, lists of delinquent taxes remaining due and uncollected for the past year, such lists shall be known as "Land and Lot Delinquent List" and the "Personal Delinquent List."
C. 
The Board of Aldermen shall, at the meeting at which such lists are returned or as soon thereafter as possible, carefully examine such lists. If it shall appear to the Board that all property and taxes contained in such lists are properly returned as delinquent, the Board shall approve such lists and record thereof shall be entered by the City Clerk on the journal and the amount thereof shall be credited to the account of the City Collector.
D. 
The "Land and Lot Delinquent List" and the "Personal Delinquent List" shall be returned to the City Collector who shall be charged therewith and who shall proceed to collect such lists in the same manner and with the same regulations as are or may be provided by law for the collection of delinquent lists of real and personal tax for State and County purposes. All suits for collection of City taxes shall be brought under the name of the State at the relation and to the use of the Collector.
E. 
There shall be due and the City Collector shall charge and collect a penalty of one and one-half percent (1.5%) per month upon all delinquent taxes and in computing such penalty a fraction of a month shall be charged the same as for a month, however the penalty shall not exceed eighteen percent (18%) per year.