[HISTORY: Adopted by the Rochester City Council
11-25-1941. Amendments noted where applicable.]
GENERAL REFERENCES
Assessment method — See Ch. 3.
A.
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.
B.
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.
C.
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.
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.
