[Code 1974 §150.050; CC 1984 §27-1]
A.
The
County Clerk shall deliver to the Mayor, on or before the first (1st)
day of October of each year, a certified abstract from his/her assessment
books of all property within the City subject to taxation by the State
and the assessed value thereof as agreed upon by the County Board
of Equalization. The Mayor shall immediately transmit the abstract
to the City Council which shall establish by ordinance the rate of
taxes for the year.
B.
For
the purpose of giving the City representation on the County Board
of Equalization, when the Board is sitting for the purpose of equalizing
the assessment on City property, the Mayor and one (1) other person
to be selected by the City Council shall sit with the County Board
of Equalization when the Board is passing upon the assessment of City
property, and shall each have a vote in the Board, and they shall
be paid for their service the same amount per day and out of the same
fund as other members of the Board of Equalization.
[Code 1974 §150.200; CC 1984 §27-2]
The City Council shall, from time to time, provide by ordinance
for the levy and collection of all taxes, licenses and other duties
not herein enumerated and for neglect or refusal to pay the same shall
fix any such penalties as are now or may hereafter be authorized by
law or ordinance.
[CC 1984 §27-3]
The City Council shall, within a reasonable time after the County
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.
[CC 1984 §27-4]
In case the authorities of the City have attempted to levy any
tax or assessment for improvements, or for the payment of interest
or coupons on bonds issued and outstanding or other evidences of debt,
which tax or assessment may be informal, illegal or void in consequence
of a failure to comply with the requirements of law, the City Council
shall have power to relevy and reassess any such tax or assessment
in manner provided in this Chapter.
[Code 1974 §150.220; CC 1984 §27-5]
The City Council shall have no power to relieve any person from
the payment of any tax or exempt any person from any burden imposed
by law.
[Code 1974 §150.060; CC 1984 §27-6]
When the City Council 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 and item of taxable property, as returned
by the County Assessor and Board of Equalization, the amount of taxes,
whether general or special, due thereon and shall charge the County
Collector with the full amount of taxes levied and to be collected.
The City Clerk shall also charge the County Collector with all licenses
and other duties of all kinds to be collected.
[Code 1974 §150.280; CC 1984 §27-7]
It shall be the duty of the County Collector to pay into the
City Treasury, monthly, all monies received by him/her from all sources,
which may be levied by law or ordinance; also, all licenses of every
description authorized by law to be collected and all monies belonging
to the City which may come into his/her hands. He/she shall give any
such bond and perform any such duties as may be required of him/her
by ordinance.
[1]
Editor's Note — Reference to city collector has been
changed to "county collector" at the direction of the city in Supp.
#3, 4-2011.
[CC 1984 §27-8]
The enforcement of all taxes authorized by this Chapter shall
be made in the same manner and under the same rules and regulations
as are or may be provided by law for the collection and enforcement
of the payment of State and County taxes, including the seizure and
sale of goods and chattels, both before and after said taxes shall
become delinquent. All suits for the collection of City taxes shall
be brought in the name of the State at the relation and to the use
of the County Collector.
[1]
Editor's Note — Reference to city collector has been
changed to "county collector" at the direction of the city in Supp.
#3, 4-2011.
