[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.