The amount of $3,000.00 of the assessed value of residence homesteads, as defined by law, or persons who have attained the age of 65 years on or before January 1 of the year for which the exemption is claimed shall be exempt from city ad valorem taxes; provided, however, that where the ad valorem tax has heretofore been pledged for the payment of any debt, the taxing officers of the city shall have authority to continue to levy and collect the tax against the homestead property at the same rate as the tax so pledged until the debt is discharged, if the cessation of the levy would impair the obligation of the contract by which the debt was created.
(Ordinance 361 adopted 3/28/18)
In order to secure the benefit of the residence homestead exemption, the owner shall, between January 1st and April 1st of each year, file with the city tax assessor and collector, on form furnished by the tax assessor and collector, a sworn inventory of such property owned on January 1 of each year for which the exemption is claimed, and shall initially furnish proof of age by certified copy of such owner’s birth certificate or, if such person does not have a certificate of birth, then by the affidavit of two persons at least five years older than the exemption claimant with actual knowledge of the date and place of birth and by the original or certified copy of any two of the following documents, which must be at least five years old, to wit:
(1) 
Social Security record;
(2) 
Federal census record;
(3) 
State census record;
(4) 
Own child’s birth certificate;
(5) 
Original birth notice in newspaper;
(6) 
School record;
(7) 
Insurance policy;
(8) 
Lodge record;
(9) 
Military record;
(10) 
Passport;
(11) 
Marriage record;
(12) 
Hospital record;
(13) 
Voter’s registration record;
(14) 
Church baptismal record;
(15) 
Employment record; and
(16) 
Physician’s record.
(Ordinance 361 adopted 3/28/18)
All taxes that remain delinquent as of July 1st of the year in which they become delinquent shall incur an additional penalty of 15 percent of the amount of taxes, penalty and interest due.
(Ordinance 361 adopted 3/28/18)
Each year the tax assessor and collector shall mail notice of delinquency and of the additional penalty at least 30 and not more than 60 days before July 1st.
(Ordinance 361 adopted 3/28/18)
The tax assessor, board of equalization and tax collector of the county are hereby authorized to and shall act as and perform all the duties of tax assessor, board of equalization and tax collector, respectively, of the city.
(Ordinance 361 adopted 3/28/18)
The assessment, collection and equalization of taxes of the city, and all acts, matters and duties pertaining thereto, shall be done and performed by the county tax assessor/collector, and such tax assessor/collector is hereby authorized to do and perform such assessment, collection and equalization and all acts, matters and duties pertaining thereto.
(Ordinance 361 adopted 3/28/18)