[Amended 6-1-2000 by Res. No. 05-00; 2-12-2004
by Res. No. 04-01]
The Town Treasurer shall, under and by virtue of Section 19-702 of the
Charter of North Beach, record or cause to be recorded for the purpose of
taxation, assessments of all property used for state and county taxes. The
Treasurer shall keep an Assessment Book showing the lot and block numbers
of all taxable property, assessed value of the land and improvements, together
with the name and address of the owner thereof.
[Amended 6-1-2000 by Res. No. 05-00]
Assessments may be made upon abutting land owners for the construction
or improvement of streets, avenues, alleys, sidewalks and other improvements.
Such improvement may be ordered by the Council when in their opinion they
deem it advisable. One-third of the cost of any such construction or improvement
shall be borne by the abutting land owners on each side of the street or alley
so improved; however, the abutting land owners or town may agree to bear and
pay a larger percentage of the entire cost.
[Amended 2-12-2004 by Res. No. 04-01]
Any and all taxes, front-foot benefit charges, sewer or other use charges
and assessments made under and by virtue of any town ordinance, resolution
or charter provision shall be collected by the Town Treasurer. It shall be
the duty of the Treasurer to maintain books of account, render monthly financial
reports to the Mayor and Council, pay all bills approved by the Town Council,
keep adequate records of receipts and disbursements, be responsible for the
submission of the annual town report to the Town Council, make all billings,
and keep such records and maintain such accounts as directed by the Council.
[Amended 6-1-2000 by Res. No. 05-00]
Property taxes shall be due and payable as provided in Section 19-715
of the Charter.
[Amended 6-1-2000 by Res. No. 05-00]
A violation of §
100-3D shall be a municipal infraction, punishable as provided in Chapter
1, General Provisions, Article
III, Penalties.