[R.O. 1992 § 170.230; Ord. No. 5633 § 1, 6-7-1982]
The City Collector shall be allowed
a commission for the collection of all delinquent and back taxes of
two percent (2%) on all sums to be collected, to be added to the face
of the tax bill and collected from the party paying the tax. Any commission
so collected shall be paid over by the Office of the City Collector
into the General Revenue Fund of the City.
[R.O. 1992 § 170.240; R.O. of 1942 § 693;
CC 1970 § 9-42]
If, on the first day of January following
the making out of the back-tax book any of the lands or town lots
described in the back-tax book remain unredeemed, it shall be the
duty of the Collector to proceed to enforce the payment of the taxes
charged against such tract or lot, by suit in the Circuit Court of
the County; and for the purpose of prosecuting suits for taxes under
this Article, the Collector shall have power, with the approval of
the Mayor, to employ such attorneys as he/she may deem necessary,
who shall receive as fees in any suit such sum, not to exceed ten
percent (10%) of the amount of taxes actually collected and paid into
the City Treasury, as may be agreed upon in writing and approved by
the Mayor. The fees allowed attorneys so employed shall be taxed as
costs in the suit and collected as other costs, and no such attorney
shall receive any fees or compensation for such service except as
provided in this Section. It shall be the duty of the Collector, when
suit shall have been commenced against any tract of land or town lot
described in the back-tax book to note opposite the tract or lot such
fact, also the names of the person against whom suit has been commenced.
[R.O. 1992 § 170.250; R.O. of 1942 § 694;
CC 1970 § 9-43]
Whenever it shall appear to the City
Council that any tract of land or town lot described in the back-tax
book is not worth the amount of taxes, interest and costs due thereon,
as charged in the back-tax book, or that the same would not sell for
the amount of such taxes, interest and costs, it shall be lawful for
the Council to compromise the taxes with the owner of the tract or
lot; and upon payment to the City Collector of the amount agreed upon,
the City Clerk shall issue, under the Seal of the City, a certificate
of redemption, which shall have the effect to release the land or
lot from the lien of the City and all taxes due thereon, as charged
in the back-tax book. In case the City shall compromise and accept
a less amount than shall appear to be due on any tract of land or
town lot, as charged on the back-tax book, it shall be the duty of
the Council to order the amount so paid to be distributed to the various
funds to which the taxes are due, in proportion as the amount received
bears to the whole amount charged against such tract or lot; provided
that the City Council may order that no suit be brought on any specified
tract or lot, if in the judgment of the Council, such tract or lot
is not worth or will not bring the amount of taxes, interest and costs
due thereon; provided, further, that the City Council may direct that
any tax or fund, the validity of which is being contested in the courts,
may be omitted from any suit or suits brought under this Article,
but the judgment rendered in any action where such tax is omitted
shall not bar or affect any subsequent action for such tax so omitted,
whenever the Council may direct an action to be brought for such omitted
tax.
[R.O. 1992 § 170.260; R.O. of 1942 § 695;
CC 1970 § 9-44]
Any party interested in any tract
of land or town lot may pay the taxes, interest and costs thereon,
after commencement of suit, and before the sale, by paying the Circuit
Clerk of the County the amount of costs that have accrued in the case.
If execution has been issued, the same may be paid to the Sheriff
of the County, who shall pay such taxes and interest to the City Collector,
and the costs to whom the same are due.
[R.O. 1992 § 170.270; R.O. of 1942 § 696;
CC 1970 § 9-45]
The Collector shall make diligent
endeavor to collect all taxes upon the back-tax book, and whenever
he/she finds that any taxes therein have been paid, he/she shall promptly
report the fact to the City Council, giving the name of the officer
or person to whom such taxes were paid, and he/she shall likewise
report to the Council all cases of double assessment or other errors,
and thereupon the Council shall cause the necessary action to be taken
and the proper entries to be made.
