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Cross References — City collector, §§115.100 et seq.; city treasurer, §§115.130 et seq.;tax levy for maintenance of library, §140.010; notice required for public meeting on tax increases, eminent domain, creation of certain districts, and certain redevelopment plans, §145.045; licenses and miscellaneous business regulations, ch. 605; capital improvements fund for water department use, §700.040; maintenance of gas tax rate, §625.030; transient guest tax, §625.150.
[R.O. 2008 §130.120; Code 1968 §26-1; CC 1988 §27-2]
When the City Council shall have received the Assessor's book,
corrected and certified from the County Board of Equalization, and
shall have established the rate of taxes to be levied and collected
on the property therein described, it shall be the duty of the Clerk
forthwith to extend in appropriate columns opposite each item of taxable
property on the Assessor's book, the amount of City taxes, whether
general or special, due thereon, and thereupon he/she shall charge
the City Treasurer with the full amount of such taxes levied and to
be collected, and the Assessor's book shall be carefully preserved
in the office of the City Clerk.
[R.O. 2008 §130.130; Code 1968 §26-2; CC 1988 §27-3]
As soon as possible after the tax book of each year shall have
been completed, the City Clerk shall deliver the same to the City
Treasurer and take his/her receipt for the aggregate amount of all
general and special City taxes due thereon, which receipts shall be
filed and carefully preserved by the City Clerk.
[R.O. 2008 §130.140; Code 1968 §26-3; CC 1988 §27-4]
The assessment of real and personal property within the City
for County purposes, as made by the County Assessor, and after the
same has been passed upon by the Board of Equalization, as provided
by law, shall be the basis upon which the City Council shall make
the levy for City purposes, and the payment of all taxes shall be
enforced in the same manner and under the same rules and regulations
as may be provided by law for collecting and enforcing payment of
State and County taxes, including seizures and sales of goods and
chattels both before and after such taxes shall become delinquent.
[R.O. 2008 §130.150; Code 1968 §26-4; CC 1988 §27-5]
After the Board of Equalization has passed upon each assessment,
the City Treasurer's books shall be corrected in red ink in accordance
with the changes made by the Board, and shall be so certified by the
Board, and then returned to the City Council.
[R.O. 2008 §130.160; Code 1968 §26-5; CC 1988 §27-6]
The Treasurer's book shall, when completed and verified by affidavit
as required by law, be returned to and deposited in the office of
the City Clerk, and shall be placed before the City Council at its
first (1st) regular meeting thereafter for examination and approval.
If the same is correctly and properly made, the City Council shall
approve and accept it. Should the same be incorrect, incomplete or
not in conformity to the law, the City Council shall cause the same
to be corrected and completed.
[R.O. 2008 §130.170; Code 1968 §26-7; CC 1988 §27-8]
On the first (1st) day of January of each year, all unpaid City
taxes shall become delinquent, and the taxes upon the real property
are hereby made a perpetual lien thereon against all persons 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 City Treasurer
with the amount of the penalty named therein.
[R.O. 2008 §130.180]
A.
The
City Council shall require the Collector, at the first (1st) meeting
of the Council in April of each year, or as soon thereafter as may
be, to make out, 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".
B.
At
the meeting at which the delinquent lists are returned, or as soon
as may be thereafter, the Council shall examine carefully the delinquent
lists, and if it appears that all property and taxes contained in
the lists are properly returned as delinquent, the Council shall approve
the lists and cause a record thereof to be entered on the journal,
and shall cause the amount thereof to be credited to the account of
the Collector.
C.
The
City Council shall return the delinquent lists to the collector, charging
him/her therewith, and he/she shall proceed to collect the same in
the manner provided by law for the collection of delinquent lists
of real and personal taxes for State and County purposes.
[R.O. 2008 §130.190; Code 1968 §26-9; CC 1988 §27-10]
The City Treasurer shall report to the City Council, at the
first (1st) regular meeting in each month, all taxes collected on
the real and personal delinquent list. He/she shall turn over to his/her
successor the uncollected delinquent list, 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.
[R.O. 2008 §130.200; Code 1968 §26-10; CC 1988
§27-11]
A.
The
City Treasurer shall enforce the lien of the City for back taxes by
suit against real estate charged with such lien.
B.
In
all suits brought by the City for collection of delinquent taxes,
the same rules provided by the Statutes of the State for the bringing
of suits, the issue and service of process and publication for unknown
or non-resident defendants, for delinquent taxes by the County Collectors
of the State shall apply and the same are hereby adopted in the bringing
of all suits by the City.
[R.O. 2008 §130.210; Code 1968 §26-11; CC 1988
§27-12]
The City Treasurer may use any other method of enforcing liens
for taxes that is now or may hereafter be authorized for cities of
the third (3rd) class by the Statutes of the State. He/she is expressly
authorized to avail himself/herself of the provisions of the so-called
Jones-Munger Act for this purpose. When the latter procedure is followed,
the duties to be performed by the Sheriff under the State law shall
be performed by the Chief of Police; the duties to be performed by
the County Collector under the State law shall be performed by the
City Treasurer; the duties to be performed by the County Clerk under
the State law shall be performed by the City Clerk. All other duties,
if any, to be performed by County Officers under the State law shall
be performed by their appropriate counterparts in the City Government.
[R.O. 2008 §130.220; Ord. No. 07-2009 §1, 6-8-2009]
Each tract of land in the back tax book, in addition to the
amount of tax delinquent, shall be charged with a penalty of eighteen
percent (18%) per annum, for each year's delinquency except that the
penalty on lands redeemed prior to sale shall not exceed two percent
(2%) per month or fractional part thereof.
[R.O. 2008 §130.225; Ord. No. 19-2008 §1, 10-13-2008]
Except as may be otherwise required by law or expressly waived
by the City Council for good cause, the City shall not enter into
a contract for services or goods with any person that has not paid
any tax or fee due and owing the City and such person shall not be
qualified to bid on and receive contracts with the City. For purposes
of this Subsection, a tax or fee due and owed by a "person" shall
include any such amount owed by that person or entity, whether jointly
or severally or in joint tenancy or by any partnership, corporation
or other entity in which the person holds a fifty percent (50%) or
greater interest or by any shareholder, member or partner holding
a fifty percent (50%) or greater interest in such person, if an entity.
[R.O. 2008 §130.228; Ord. No. 20-2008 §1, 10-13-2008; Ord. No. 06-2014 §1, 3-10-2014]
Except as may be otherwise required by law or expressly waived
by the City Council for good cause, no permit or license shall be
issued or granted by the City or by any department thereof to any
applicant and no contract entered into by the City with any applicant
that has not paid any tax or fee due and owing to the City. For purposes
of this Subsection, a tax or fee due and owed by the applicant shall
include any such amount owed by the applicant, whether jointly or
severally or in joint tenancy or by any partnership, corporation or
other entity in which the applicant holds a fifty-percent or greater
interest or by any shareholder member or partner holding a fifty-percent
or greater interest in such entity.
