The Board of Assessors shall consist of three members appointed
by the Mayor.
The Board of Assessors shall annually organize and choose from
its number a chairperson and secretary. A majority of the Board shall
be a quorum for the transaction of business.
[Amended 7-15-2008 by Ord. No. 2008-40]
A.
The Assessor Division shall be under the charge of the Board of Assessors,
which shall have and exercise all the powers and duties and be subject
to all limitations of assessors of property. In addition, the Board
of Assessors shall have charge and custody of all of the real estate
owned or acquired by the City as a result of foreclosure of tax titles,
or which the City Council may from time to time specifically commit
to its care.
B.
The Board of Assessors may assign any of its powers or duties with
reference to such real estate in its care and custody to any properly
qualified employee of the Assessor Division. The powers and duties
of the Board of Assessors with reference to such real estate shall
specifically include but not be limited to the following:
(1)
The Board of Assessors shall report at such times as may be required
by the Mayor and the City Council and shall at least once a month
make a complete report to the Mayor and to the City Council of all
property in its care and of its management thereof. Such report shall
contain all offers made for rentals or purchases of such properties
received by the Board of Assessors during the period since its last
report, together with the recommendation of the Planning Board and
the Industrial Commission with respect to such offers.
(2)
The Board of Assessors shall from time to time prepare for public
distribution such description of all property in its care and custody
as will afford suitable information to prospective purchasers or occupants
of such property.
(3)
The Board of Assessors may employ a person for the care of all property
which may come into the possession of the City while in the possession
of the City.
(4)
The Board of Assessors shall have charge of all employees, shall
collect all rentals, shall keep account of all moneys collected and
of all rentals, and shall deposit all moneys collected with the City
Treasurer within 48 hours after collection.
There shall be at least one Assistant Assessor and such additional
Assistant Assessors as the City Council from time to time may determine.
The Assistant Assessors shall perform such services, under the direction
of the Board of Assessors, as the law may require.
[Amended 7-15-2008 by Ord. No. 2008-40]
There shall be an Administrative Assistant/Administrator for
Assessing to the Board of Assessors who shall perform such duties
as the Board of Assessors may require and as required by law, and
he shall be charged with the supervision of the Assessor Division.
The Board of Assessors may employ as many clerks as there are
Assistant Assessors to assist in the preparation of the tax list and
to perform such other duties as the Board of Assessors may require.
The Board may employ as many interpreters, not exceeding five, as
it deems necessary to assist the Board of Assessors and to perform
such other duties, in addition to that of interpreting, as the Board
of Assessors may require.
The Board of Assessors shall complete the assessment of taxes,
and place the assessment, with a warrant for their collection, in
the hands of the Collector of Taxes on the date required in state
law.
The Board of Assessors shall, whenever it places any warrant
or list of taxes in the hands of the Collector of Taxes, render to
the Mayor and City Auditor a statement or account thereof, showing
the amount of state, county, City and other taxes contained therein.
The Board of Assessors shall, within 30 days of its action,
render to the Mayor, City Auditor and City Council a statement or
account of all taxes abated, determined to be void or remitted, and
also of all reassessments made by it, giving the year in which such
taxes were assessed, and shall, at the close of each financial year,
render to the Mayor, City Auditor and City Council a summary of the
year's business. The Board of Assessors shall post, at the end of
each fiscal year, in the Assessor's office and in the City Clerk's
office, a list of all real estate taxes abated during that fiscal
year. The list shall not include those abatements required by law
to be granted.
The Board of Assessors shall furnish the Collector of Taxes
full and exact descriptions of all lands which may become liable to
sale for nonpayment of taxes, with the names of the owners thereof.
The Board of Assessors shall, whenever betterments are to be
assessed for the making of public improvements, examine the premises
and report to those having the matter in charge the amount which in
its opinion ought to be assessed as betterments.
