[R.O. 1992 § 170.140; Ord. No. 7230, 6-15-1992]
A. Except as hereinafter provided, in assessing
property, both real and personal, in cities of the third class, the
City Assessor shall, jointly with the County or Township Assessor,
assess all property in the City of Washington, and such assessment,
as made by the City Assessor and County or Township Assessor jointly,
and after the same has been passed upon by the Board of Equalization,
as herein provided for, shall be taken as the basis from which the
City Council shall make the levy for City purposes; and for the purpose
of giving cities of the third class representation on the County Board
of Equalization, when said Board is sitting for the purpose of equalizing
the assessment on such City property, the Mayor and City Assessor
shall sit with the County Board of Equalization when the said Board
is passing upon the assessment of such City property, and shall each
have a vote in said Board, and they shall be paid for such service
the same amount per day and out of the same fund as other members
of such Board of Equalization.
B. The assessment of City property as made
by the City and County Assessor shall conform to each other, and after
such Board of Equalization has passed upon such assessment and equalized
the same, the City Assessor's book shall be corrected in red ink in
accordance with the changes made by the Board of Equalization, and
so certified by said Board, and then returned to the City Council.
[R.O. 1992 § 170.150; Ord. No. 7230, 6-15-1992]
A. The City Council shall, from time to time,
provide by ordinance for the levy and collection of all taxes, licenses,
wharfage and other duties not herein enumerated, and for neglect or
refusal to pay the same shall fix such penalties as are now or may
hereafter be authorized by law or ordinance.
B. The City Council shall, within a reasonable
time after the Assessor's books of each year are returned, ascertain
the amount of money to be raised thereon for general and other purposes,
and fix the annual rate of levy therefor by ordinance.
[R.O. 1992 § 170.160; Ord. No. 7230, 6-15-1992]
When the City Council shall have
fixed the rate of taxation for any given year, the City Clerk shall
make out appropriation and accurate tax books, and shall therein set
out in suitable columns opposite the name of each person and item
of taxable property, as returned by the Assessor and Board of Equalization,
the amount of taxes, whether general or special, due thereon, and
shall charge the City Collector with the full amount of taxes levied
and to be collected; the City Clerk shall also charge the City Collector
with all licenses and other duties of all kinds to be collected.
[R.O. 1992 § 170.170; R.O. of 1942 § 669;
CC 1970 § 9-19]
Every person owning or holding property
on the first day of January, including all such property on that day,
shall be liable for the taxes thereon for the ensuing year.