Taxation
Section 10.1. Power of city; maximum ad valorem levy; procedure for levy and collection.
The city shall have the power to assess taxes and to levy and collect rents, tolls, and excises. Exclusive of any levies authorized by law to be made beyond charter tax rate limitations, the annual ad valorem tax levy shall not exceed 2 percent of the assessed value of all real and personal property in the city. The subjects of ad valorem taxation for municipal purposes shall be the same as for state, county and school purposes under the general law. Except as otherwise provided by this Charter, city taxes shall be assessed, levied, collected, and returned in the manner provided by statute. No exemptions from taxation shall be allowed except as expressly required or permitted by law.
Section 10.2. Tax status day.
Subject to the exceptions provided or permitted by law, the taxable status of persons and property shall be determined as the thirty-first day of December, or such other day as may subsequently be required by law, which shall be deemed the tax day.
Section 10.3. Assessment roll.
Between tax day and the first meeting of the board of review in each year, the assessor shall make and complete an assessment roll in the manner and form provided in the general tax law.
Section 10.4. Board of review – Composition; election; secretary; chairman; quorum.
The board of review shall consist of three members, elected for a term of six years, according to the holding of elections as set forth in Chapter III of the Charter. At the first regular city election, following adoption of this Charter, the candidate receiving the largest number of votes shall be elected for six (6) years; the next largest for four (4) years; the next larger for two (2) years. At each regular city election following, one member shall be elected for a six (6) year term. The assessor shall be secretary of the board, shall keep a record of its proceedings and may be heard at its meetings, but shall have no vote. The board shall annually, on the first Monday in March, select its own chairman for the ensuing year. A majority of the members of the board shall constitute a quorum.
Section 10.5. Same -- Functions and duties.
The board of review shall have the power to correct or amend the assessment roll and to increase or decrease any assessment or valuation of taxable property, may strike there from any property wrongfully listed, or add any property rightfully taxable, either on its own motion or at the request of any person. Any person considering himself aggrieved by reason of any assessment may complain thereof either verbally or in writing to the board. The board may establish reasonable regulations for the conduct of its hearings, require the filing of a brief written memorandum of the arguments by those appealing to it, require any appellant to appear in person or in writing and otherwise provide for expediting its work. The concurrence of a majority of the membership of the board shall be necessary to decide any question. The assessor shall make any changes, additions, or corrections to the roll directed by the board of review. Thereupon the board shall complete and adopt the roll and a majority thereof shall endorse it as provided by law. When so endorsed, the roll shall be conclusively presumed by all courts to be valid and shall not be set aside except for causes mentioned in the general laws. The omission of the endorsement or any other formality herein prescribed shall not affect the validity of the roll. A summary report of the assessment roll shall be delivered to the council by the assessor immediately thereafter.
Section 10.6. Same -- Notice of meeting.
Notice of the time of the sessions of the board of review shall be published by the assessor in a newspaper having general circulation in the city at least one week prior to each session of the board.
Section 10.7. Same – Meetings; examination of persons appearing.
The board of review shall meet in two sessions in each year at such place as shall be designated by the council. The first session of the board shall convene on the first Monday in March of each year and shall continue in session for three days and as much longer as may be necessary for the purpose of considering and correcting the roll. In each case where the assessed value is increased or any property added to the rolls by the board, the secretary of the board shall give notice to the owners thereof according to the last assessment roll of the city by first class mail placed in the post office not later than midnight of the last day of the first session. The second session of the board shall convene on the third Monday of March of each year and shall continue in session for one day and as much longer as may be necessary. The board shall remain in session during such hours as the council may designate.
The board of review may examine under oath any person appearing before it respecting the assessment of property on the assessment roll. Any member of the board may administer the oath.
Section 10.8. Assessment of taxes.
The assessor shall take the roll, thus completed and adopted, and prepare a "City Tax Roll" by spreading thereon rateably to each person or property assessed the funds required to be raised by property taxation by the terms of the annual appropriation resolution adopted by the city council or by the terms of other valid procedures.
Section 10.9. Warrant commanding collection by treasurer.
Upon delivering the city tax roll to the treasurer, the assessor shall annex thereto a warrant over the signatures of the assessor and mayor, with the seal of the city affixed, commanding the treasurer to collect from the several persons named in the roll the several sums mentioned therein and enforce payment as provided herein or by general law.
Section 10.10. Liens.
All taxes thus assessed shall become a debt due the city as provided by general law and, as of the first day of July of the year assessment, the said taxes with any applicable charges, fees or penalties shall become a lien, paramount to all other claims, encumbrances or liens, upon the property against which they are assessed until paid.
Section 10.11. Statement to taxpayers.
Upon receipt of the city tax roll, the treasurer shall proceed to collect the taxes. He shall prepare and mail to each taxpayer, at his last known address on the tax roll, a statement or billing showing the description of the property, the assessed or equalized valuation, and the tax payable, but the failure to send or receive such statement shall not prejudice the validity of the tax or the right and duty to collect or enforce payment thereof.
Section 10.12. Collection of city taxes.
The city taxes provided for by this Chapter shall be assessed and levied on the first day of July in each year, shall become payable on that date, and shall be collected on or before the 10th day of August in each year and on all taxes voluntarily paid before the 10th day of August in each year no collection fee shall be charged, but thereafter a collection fee of four percent (4%) shall be charged and be paid into the general fund of the city. The council may, by ordinance, establish a system for the installment collection of said taxes extending not more than one (1) year and provide for the collection of reasonable interest or collection fees thereon and of penalties for the late payment thereof.
Section 10.13. State, county and school taxes.
The assessor shall prepare a separate assessment roll for the collection of taxes apportioned to this city for state, county and school purposes, but it shall not be necessary to make a new or different assessment therefore. After the funds to be raised have been spread and levied thereon, said assessor shall deliver the same, to be known as the "County and School Tax Roll" to the treasurer of the city with the warrant commanding the collection thereof. The treasurer shall proceed to collect the taxes. A statement shall be mailed on the first day of December in each year. On all the taxes paid voluntarily on or before February 14th of the succeeding year, the treasurer shall add one percent (1%) for collection fees, and upon all taxes paid after February 14th or such other day as may be fixed by the laws of the state, he shall add four percent (4%), which percentages, when collected, shall be paid into the general fund of the city, for the use of the city.
Section 10.14. Failure to pay personal property tax.
If any person, firm or corporation shall neglect or refuse to pay any personal property tax assessed to him or them, the treasurer shall collect the same by seizing the personal property of such person, firm or corporation to an amount sufficient to pay such tax, fees and charges for subsequent sale, wherever the same may be found in the state, and from such seizure no property shall be exempt. He may sell the property seized for an amount sufficient to pay the taxes and all charges in accordance with general law. In the alternative, the treasurer may sue therefore the person, firm or corporation to whom it is assessed.
Section 10.15. Acceleration of due date for personal property taxes.
Whenever the proper conditions exist, the treasurer shall accelerate the date on which personal property taxes shall be collected, as provided by general law.
Section 10.16. Failure to pay real estate taxes.
All city taxes on real property remaining uncollected by the treasurer on October 1st and March 1st, following the date when said roll was received by him, or one (1) year thereafter in case an installment collection ordinance applies thereto, shall be returned to the county treasurer in the manner provided by statute for returns by township treasurers for uncollected county and school taxes. Such returns shall include all the additional assessments, charges and fees hereinbefore provided, which shall be added to the amount assessed in said tax roll against each property or person. The taxes thus returned shall be collected in the same manner as other taxes are collected under the statute, and shall be and remain a lien upon the property until paid.
Section 10.17. Inequitable assessment or tax.
If it shall be found, at any time, that any property has been subjected to a substantially inequitable assessment or tax, as by reason of errors in computations, decimal misplacement, double entries, and the like, so that the same amounts to a constructive fraud upon the taxpayer, and if the city attorney shall prepare and file a written opinion indicating that, under current statutes and case law, relief would be granted by a court of competent jurisdiction, then the council may so determine and declare by resolution without requiring the commencement of court proceedings and any necessary adjustment may be taken from the general fund of the city.
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