[Adopted 5-17-1993 as
Ch. 3.08 of the 1993 Code]
The Assessing Department shall make out and deliver to the Treasurer/Collector,
on or before the first day of June in each year, lists of all taxes
assessed, the tax bills and notices of same property numbered for
identification, together with warrant for the collection of the sums
named therein. On or before the first day of every ensuing month,
the Assessing Department shall deliver lists of all additional or
supplementary assessments made during the preceding month, the tax
bills and notices of same likewise numbered together with warrants
for their collection.
[Amended 6-1-2020 by Order
No. 2020-012]
The Assessing Department shall forward to the Auditor and the
Treasurer/Collector all abatements by it and shall, before the fifth
of the month next following the granting of any abatement, forward
to the Auditor and the Treasurer/Collector a summary of all certificates
of abatement granted during the preceding calendar month.
The Assessing Department shall render to the Auditor, at the
time when it delivers any tax list to the Treasurer/Collector, a statement
of the amount of such tax list, so far as the amount thereof has not
been included in any statement previously made by it.
The Assessing Department shall furnish to the Auditor, when
so requested, a total of the receipts used by it in determining the
tax levy and shall keep in ledger form the abatements made from year
to year.
When it becomes necessary to divide a tax, the Treasurer/Collector
shall return the original bill to the Assessing Department, which
shall issue new bills in place thereof to the Treasurer/Collector
and shall indicate the changes made on the tax list by proper entries
and cross-references, which shall also appear upon the bills. The
original bill shall be cancelled and retained by the Assessing Department
and the coupon thereof cancelled and returned to the Treasurer/Collector.
