[Adopted as Ch. 24, Part 12, of the 1986 Code of Ordinances)]
Whenever there is any construction of or major improvements
to a building or buildings which is not exempt from taxation and such
building is not included in the tax duplicate of the City, City Council
may request the authority responsible for assessment in Washington
County to inspect and assess, subject to the right of appeal and adjustment
as provided in the General County Assessment Law, all taxable property
in the City to which major improvements have been made, whereupon
such property shall then be added to the duplicate and shall be taxable
for City purposes at the same rate as all other taxable property in
the City at the assessed valuation for that proportionate part of
the fiscal year of the City remaining after the property was improved.
When such improvements are made during a month, the interim
assessment shall be computed as having been made on the first of the
next succeeding month.
A two-percent discount shall be granted on taxes paid by the
end of the second month following the month during which the interim
assessment was made; taxes paid after the end of the second month,
but before the fourth month following the month during which the interim
assessment was made, shall be paid at face; and taxes paid after the
end of the fourth month following the month during which the interim
assessment was made shall be subject to a penalty of 10% of the face
amount thereof.
The Tax Collector is authorized by City Council to take such
action as is necessary to implement and enforce this article.
