All real and personal property within the city, not exempt under
the constitution laws of the state, is declared the subject of taxation
by the city and shall be assessed and taxed pursuant to the provisions
of the general laws of the state.
(Prior code § 23.1; Ord. 1301 § 8, 1974)
Pursuant to the election authorized by the general laws of the
state, the city council elects that all duties of assessing and collecting
real and personal property taxes and the execution of all laws pertaining
thereto for all that property subject to taxation within the city
shall be performed by the county and the officers, agents and employees
designated by law to perform such functions.
(Prior code § 23.2; Ord. 1301 § 8, 1974)
The council shall, on the Wednesday preceding the last Tuesday
of August of each year, fix the rate of city taxes, designating the
number of cents levied on each one hundred dollars of assessed value
of property and shall levy the same upon all taxable property in the
city. Such levy shall become a lien against the property so taxed
in the manner provided by the general laws of the state.
(Prior code § 23.3; Ord. 1301 § 8, 1974)
All the provisions of the general laws of the state shall be
applicable to the assessment and collection of taxes within the city.
(Prior code § 23.4; Ord. 1301 § 8, 1974)
