§ 8.5. Tax rolls.  


Latest version.
  • Upon receipt of the assessment rolls, as confirmed, the Assessor shall prepare a tax roll upon which shall be placed the amount of taxes authorized to be assessed and collected in each year. There shall be an annual levying and collecting of taxes in a sum, except as otherwise provided by law, not to exceed two (2) percent of the assessed value of the real and personal property in the City, subject to the Municipal Finance Act. Upon completion of the tax rolls, the Assessor shall deliver the rolls together with the proper warrant issued to the City Treasurer two weeks prior to the tax due date directing him/her to collect taxes assessed.