(a)
On or before December 1st preceding the tax year, the Director shall give notice of the assessment for the tax year against each known owner, by personal delivery to the owner or by mailing to him or her on or before such date, postage prepaid and addressed to him or her at his or her last known place of residence or address, a written notice identifying the property involved by the tax key, whether it is improved, vacant land, or partially complete, and the general class established for tax rate purposes in accordance with Sec. 5A-6.4 and setting forth the fee simple valuation placed upon the real property determined pursuant to Sec. 5A-8.1(a), the property's highest and best use, the exemption, if any, allowed or denied, as the case may be, and the net taxable value of the real property; provided that for property subject to a time share plan, the Director shall give notice of the assessment of each time share unit to the plan manager of the time share plan in the manner provided in this Section. The plan manager shall be responsible for allocating the valuation of each time share unit among the various time share unit owners.
(b)
In
addition to the foregoing, the Director shall, in each year, give
notice of the assessments for the year by public notice (by publication
thereof at least three times on different days during the month of
December of such year in a newspaper of general circulation, published
in the English language) of a time when (which shall be not less than
a period of 10 days prior to December 31st preceding the tax year)
and of a place where the records of taxable properties maintained
in the district showing all assessments made for the district may
be inspected by any person for the purpose of enabling him or her
to ascertain what assessments have been made against him or her or
his or her property and to confer with the Director so that any errors
may be corrected before the filing of the assessment list.
(Ord. No. 394, July 1,
1981; Ord. No. 713, November 22, 1996; Ord. No. 915, November 16, 2011; Ord. No. 920, December 14, 2011)
On or before March 15th preceding the tax year, the Director
shall have prepared from the records of taxable properties a list
in duplicate of all assessments made, which list shall be signed and
sworn to by the person preparing it. The assessment list shall identify
the property tax assessed by its tax key, whether it is improved,
vacant land, or partially complete, and shall set forth the general
class of the property established for tax rate purposes in accordance
with Sec. 5A-6.4, the valuation of the real property, the property's
highest and best use, the amount of exemption allowed on the real
property, and the net taxable value of the real property. The assessment
lists shall be the lists in accordance with which taxes shall be collected,
subject only to change made by any court or other tribunal having
jurisdiction, where appeals from assessments have been duly taken
and prosecuted to final determination, and subject to Sec. 5A-1.19.
There shall be noted upon such lists all appeals taken for the year
and the amount involved in each case. The original of the assessment
lists shall be retained by the person preparing it, and one copy shall
be held by the County Clerk.
(Ord. No. 394, July 1,
1981; Ord. No. 646, January 20, 1994; Ord. No. 915, November 16, 2011; Ord. No. 920, December 14, 2011; Ord. No. 932, September 5, 2012)
No assessment or act relating to the assessment or collection of taxes under this Chapter shall be illegal or invalidate such assessment, levy, or collection on account of mere informality, nor because the same was not completed within the time required by law, nor, if the notice by publication provided for by Sec. 5A-2.1 has been given, on account of a mistake in the name of the owner or supposed owner of the property assessed, or failure to name the owner, or failure to give the notice of assessment by personal delivery or mail provided for by Sec. 5A-2.1.
(Ord. No. 394, July 1,
1981)
