[R.O. 2012 §140.060; CC 1979 §10-11; Ord. No. 759 §1, 12-2-1924]
All property in the City shall be assessed by the County Assessor,
and such assessment when passed upon by the Boards of Equalization
shall be taken as the basis from which the City Council shall make
and levy taxes for City purposes. When the County Board of Equalization
is sitting for the purpose of equalizing the assessment of City property,
the Mayor and a member of the Council shall sit with such Board and,
when such Board of Equalization is passing upon the assessment of
such City property, shall have a vote in such Board, and they shall
be paid for such service in the same amount per day and out of the
same fund as other members of the Board of Equalization.