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]
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".
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.
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]
The City Treasurer shall enforce the lien of the City for back taxes by suit against real estate charged with such lien.
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.