[Code 1974 §150.100; CC 1984 §27-181]
Upon the first (1st) day of January of each year, all unpaid
City taxes shall become delinquent, and the taxes upon real property
are hereby made a perpetual lien thereon against all persons in favor
of the City.
[Code 1974 §150.110; CC 1984 §27-182]
A. The
City Council shall require the County Collector, at the first (1st)
meeting of the Council in April of each year, or as soon thereafter
as may be possible, to make out, under oath, lists of delinquent taxes
remaining due and uncollected for each year to be known as "the land
and lot delinquent list" and "the personal delinquent list".
B. At
the meeting at which the delinquent lists are returned or as soon
thereafter as may be possible, the City Council shall examine carefully
the delinquent lists, and if it appears that all property and taxes
contained in the lists are properly returned as delinquent, the Council
shall approve the lists and cause a record thereof to be entered on
the journal and shall cause the amount thereof to be credited to the
account of the County Collector.
C. The
City Council shall return the delinquent lists to the County Collector,
charging him/her therewith, and he/she shall proceed to collect the
same in the manner provided by law for the collection of delinquent
lists of real and personal taxes for State and County purposes.
[Code 1974 §150.250; CC 1984 §27-183]
The County Collector shall report to the City Council, at the
regular meetings in each month, all taxes collected on the real and
personal delinquent lists; and he/she shall pay the same to the City
Treasurer and receive credit therefor. He/she shall turn over to his/her
successor all uncollected delinquent lists, receiving credit therefor,
and his/her successor shall be charged therewith; provided, that the
City Council may declare worthless any and all personal delinquent
taxes which the Council may deem uncollectible.