[Ord. 1466, passed 10-4-1976]
The Department of Finance shall be responsible for the administration of activities pertaining to the receipt, expenditure, accounting, investment, custody and control of Municipal funds and assets, except to the extent that such activities are otherwise provided for by law, the Charter or ordinance.
[Ord. 1466, passed 10-4-1976]
The Department of Finance shall be headed by a Director who shall be responsible to the Manager for the performance of the functions of the Department.
[Ord. 1930, passed 9-15-1986]
(a) 
All new residents of the Municipality must register with the Municipality for tax purposes prior to becoming residents.
(b) 
Whenever there is a change in ownership, tenants or occupants of a building, land or premises, the new owner, tenant or occupant must register with the Municipality for tax purposes prior to the change.
(c) 
The form of registration shall be determined by the Department of Finance. All registration shall be submitted to the Department.
(a) 
Adoption; Application of Policy.
(1) 
The alternative payment plan policy for Municipal claims or liens, as provided in Subsections (b) and (c) hereof, after having been reviewed and approved by Council, is hereby adopted as the policy to be followed for alternative payment on principal, penalty and interest for Municipal claims and liens as a result of Municipal assessments.
(2) 
The Administration shall apply the income qualifier provisions of such policy.
(3) 
Such policy for alternative payment does not apply to any Municipal taxes or sewer user fees.
(b) 
Policy. The following policy has been developed to assist Council in establishing payment plans for individuals requesting special consideration for payment of claims or liens resulting from Municipal assessments. This policy relates ability to pay with income and provides income guidelines to determine which individuals may have a true financial hardship situation.
(1) 
In order to qualify for consideration of a payment plan, an individual's family income must not exceed the limits set forth in the following table:
Family Size
Low Income
(Maximum)
Moderate Income
(Maximum)
1
$11,800
$18,850
2
$13,500
$21,550
3
$15,150
$24,250
4
$16,850
$26,950
5
$18,200
$28,650
6
$19,550
$30,300
7
$20,900
$32,050
8
$22,250
$33,700
The income limits provided in this subsection are established by the Department of Housing and Urban Development (HUD) and any changes made to such limits by HUD will be reflected in this policy.
(2) 
If a family income falls within the limits provided in Subsection (b)(1) hereof, a payment plan may be developed as follows:
A. 
Low Income Plan. A payment plan may be structured for payment of principal only. The penalty and interest will be frozen as long as regular and consistent monthly payments are being made on the principal. A lien will remain on the property, and any unpaid penalty and interest will be paid when the property is sold. Failure to make regular monthly payments on the principal will result in continued accrual of penalty and interest, and the property will again be eligible for a sheriff's sale.
B. 
Moderate Income Plan. A qualified applicant must pay the entire amount of the principal in a lump sum. The penalty and interest will then be frozen and a payment plan will be structured for the penalty and interest. A lien will remain on the property until all penalty and interest are paid. Any unpaid penalty and interest will be paid when the property is sold.
When developing a payment plan, Council may also factor in serious physical illness or injury that may deplete financial resources or prevent an individual from working.
The minimum payment per month shall be $50.
(c) 
Application Form; Review. Any individual claiming a hardship must complete the following application, including all financial and pertinent medical information.
The application for the alternative payment plan must be completed and reviewed by the Administration before such payment plan is offered to the applicant.