The assembly shall prescribe by ordinance the procedures for tax assessment and collection.
(a) 
Property Assessment. Such procedures shall provide for the assessment of property at its full and true value and for notice of assessment, administrative appeal, and judicial review.
(b) 
Property Tax First Lien. Any property tax, together with collection charges, penalties, and interest, is a first lien on that property.
(c) 
Sales and Use Tax. Any sales or use tax or change in rate thereof shall be by ordinance ratified by a majority of the qualified voters voting on the question.
Private leaseholds, contracts or interests in land or property owned or held by the United States, the state, or other political subdivisions, shall be taxable to the extent of the interests. This paragraph shall have no effect on the right of the municipality to tax other property and no lien provided for in this article shall be construed as an exclusive remedy for the collection of taxes.
The property tax levy shall not exceed six tenths (0.006) of one per cent (6 mill) of the assessed valuation of the property to be taxed. The voters may raise this limit by an affirmative vote of the majority of the voters participating in a special or regular election.
This section shall not in any way limit the ability of the municipality to meet its bonded obligations and in no event shall the property tax levy during a year exceed three percent (thirty mills) of the assessed value of the property in the municipality.