[CC 1989 §3-21]
A.
The
City Council shall, within a reasonable time after the City Assessor's
books of each year are returned and filed by the Assessor, ascertain
the amount of money to be raised therein for general and other purposes
and fix the annual rate of levy therefor by ordinance.
B.
When
the City Council shall fix the rate of taxation, the City Clerk shall
cause to be extended, in appropriate columns, opposite each item of
taxable property in a book especially prepared for that purpose, the
amount of taxes, whether general or special, due thereon and charge
the City Collector with the full amount of such taxes levied and to
be collected, together with all licenses and revenues of every kind
to be collected; and it shall be the duty of the City Collector to
pay into the Treasury, monthly, all money collected by him/her, taking
duplicate receipts thereof, one (1) of which he/she shall file with
the City Clerk; and it shall be the duty of the City Clerk to report
to the Mayor any such failure of the City Collector to pay into the
Treasury the monthly collections as herein provided.
[CC 1989 §3-22]
The City Collector shall report to the City Council all mistakes
which he/she may find in the tax books, and he/she shall not in any
case make any correction on such books or change any item thereon,
unless first directed so to do by the Council, or to make the valuation
correspond with that fixed by Jasper County, and in all such cases
any change made on such books shall be reported by him/her to the
City Clerk.
[CC 1989 §3-23]
On the first (1st) day of January of each year, all unpaid City
taxes shall became delinquent, and the taxes upon the real property
are hereby made a lien thereon for five (5) years against all persons
and in favor of the City. Receipts for delinquent taxes shall be given
in the same form as for taxes not delinquent and shall further show
the amount of penalty due and collected. They shall be given in duplicate
and shall not be valid until signed by the City Clerk who shall retain
and file the duplicate in his/her office and charge the Collector
with the amount of penalty named therein.
[CC 1989 §3-24]
The City Collector shall, at the first (1st) meeting of the
City Council in April of each year, or as soon thereafter as may be
practicable, make out and return, under oath, lists of delinquent
taxes remaining due and uncollected for each year, to be known as
the land and lot delinquent list and the personal delinquent list,
if assessed, and it shall be the duty of the City Council, when such
delinquent lists have been returned, carefully to examine them; and
if it shall appear that all property and taxes contained therein are
properly returned as delinquent, the Council shall approve the lists
and cause an order therefor to be entered on the journal, and the
amount thereof to be credited to the account of the City Collector.
The City Council shall cause the land and lot delinquent list to be
returned to the City Collector on or before the first (1st) Monday
following, and he/she shall proceed to collect the City taxes due
thereon in the same manner and with the same effect as delinquent
taxes for State and County purposes are collected, unless the Council
shall otherwise determine. The City Council shall also cause the personal
delinquent list, if any, to be returned to the City Collector who
shall be charged therewith, and he/she shall proceed to collect such
taxes in the manner and by the means hereinbefore provided.
[CC 1989 §3-25]
The City Collector shall report to the City Council, at the
first (1st) regular meeting in each month, all taxes collected, if
any, in the real and personal delinquent list and shall pay such collections
to the City Treasurer and receive credit therefor. He/she shall turn
over to his/her successor the uncollected delinquent lists, receiving
credit therefor, and his/her successor shall be charged therewith,
provided that the City Council may give credit for and declare worthless
any and all personal delinquent taxes which the Council may deem uncollectible.
