Chapter 2: Assessment, Department of

§ 2-1 Maps to be filed upon apportionment of taxes.

When an annual tax or local assessment is levied upon a parcel of land, and two or more persons are or become the owners thereof, or it is situated in more than one ward, an apportionment of such tax or assessment shall not be made, unless a map thereof, showing a subdivision of the same into lots, with the numbers of the lots and their dimensions and all proposed streets, lanes and alleys, shall be filed with the Assessor of the City, and with the Clerk of Monroe County, and such apportionment shall be made upon all the lots shown on said map so filed.

The Assessor of the City, when certifying to the Council the manner of apportionment of a tax or assessment, shall state in such certificate whether or not such a map has been so filed.

The Assessor of the City is hereby requested, in making such apportionment, to place only a nominal portion thereof upon the proposed streets, unless for good reasons it seems just to them to do otherwise.

§ 2-2 Fees on apportionment of taxes.

All certificates of the Assessors for the apportionment of taxes or assessments shall be filed by the applicants in the office of the City Clerk, and the sum of $2.50 shall be collected for each parcel of land affected by such apportionment before any action is taken thereon by the Council, and in addition the sum of $2.50 for each year in excess of one for which such apportionment is made.