The Mayor shall procure from the County Clerk of Clinton County,
on or before the first (1st) day of October of each year a certified
abstract from his assessment books of all property within the City
made taxable by law for State purposes, and the assessed value thereof
as agreed upon by the Board of Equalization. The Mayor shall immediately
after receiving said abstract transmit the same to the Board of Aldermen.
[R.O. of 1966 §510.020]
The Board of Aldermen shall, within a reasonable time after
said abstract of taxable property and the assessed valuation is received,
by it, ascertain the amount of money necessary to be raised on said
property for general and other purposes and shall fix the annual rate
of levy therefor by ordinance.
[R.O. of 1966 §510.030; Ord. No. 1304 §3, 4-12-1993]
When the Board of Aldermen shall have fixed the rate of taxation
for any given year, the City Clerk shall make out appropriate and
accurate tax books and shall therein set out in suitable columns,
opposite the name of each person and the item of taxable property,
as certified, the amount of taxes, whether general or special, due
thereon and shall charge the Clerk with the full amount of taxes levied
and to be collected.
[R.O. of 1966 §510.050]
No property whatever shall be exempt from seizure and sale for
taxes due on land or personal property.
