The city tax assessor/collector shall begin the collection of
taxes annually October 1, or as soon thereafter as he or she may be
able to obtain the proper assessment rolls, books or data upon which
to proceed with such collection, and he or she shall publish a notice
in the official paper of the city, stating in such notice the time
and place where such taxes are required to be paid; and it shall be
the duty of every person to pay his or her taxes before February 1
in each and every year after assessment is made.
(1984 Code, sec. 7-41; Ordinance
15A adopted 4/20/1909; 1997 Code, sec. 38.01)
If any person shall fail or refuse to pay the taxes imposed
upon him or her or his or her property by law and by any ordinance
of this city, within the time prescribed in this article, the tax
collector shall, by virtue of his or her tax rolls, seize and levy
upon so much personal or real property belonging to such person as
may be sufficient to pay his or her taxes, together with all costs
accruing thereon, unless the tax collector shall be ordered by the
city council to bring suit directly against the persons refusing to
pay the taxes as directed in this article, and the same shall be sold
in accordance with the laws of the state in such cases made and provided.
(1984 Code, sec. 7-43; Ordinance
15A adopted 4/20/1909; 1997 Code, sec. 38.03)
