1973 ORDINANCES - Laserfiche WebLink

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SECTION 2-19. ANNUAL BUDGET AND LEVY. THE CITY COUNCIL SHALL CAUSE TO BE PREPARED BY THE CITY MANAGER AN ANNUAL BUDGET CONTAINING ALL PROPOSED EXPENDITURES AND ESTIMATED REVENUES AND BORROWING FOR THE ENSUING YEAR, AND AT LEAST THIRTY DAYS THEREAFTER SHALL ORDER A CITY LEVY AS PROVIDED FOR BY STATE LAW AND §§14, 19 AND 20 OF THE CITY CHARTER AND AMENDMENTS THERETO. THE CITY COUNCIL SHALL ADOPT OR APPROVE OF ANNUAL BUDGET AND SHALL MAKE SUCH CITY LEVY PRIOR TO APRIL FIFTEENTH IN EACH YEAR. SECTION 2-97. MAILING BILLS TO TAXPAYERS. THE CITY TREASURER SHALL, AS SOON AS MAY BE POSSIBLE IN EACH YEAR, NO LATER THAN DECEMBER 1ST, SEND BY UNITED STATES MAIL TO EACH TAXPAYER ASSESSED WITH TAXES AND LEVIES ON TANGIBLE PERSONAL PROPERTY, MACHINERY AND TOOLS AND MERCHANT'S CAPITAL FOR THAT YEAR, A BILL FOR SUCH TAXES IN THE FORM PRESCRIBED BY THE STATE DEPARTMENT OF TAXATION. BEGINNING WITH THE YEAR 1974 AND IN EACH SUBSEQUENT YEAR, THE TREASURER SHALL TWICE ANNUALLY MAIL TO EACH TAXPAYER ASSESSED WITH TAXES ON REAL ESTATE, A BILL FOR SUCH REAL ESTATE TAXES. EACH SUCH SEMI-ANNUAL BILL SHALL BE IN THE AMOUNT OF ONE-HALF OF THE TAXES ASSESSED ON SUCH REAL ESTATE FOR THE TAXABLE YEAR, AND SUCH BILLS SHALL BE MAILED NOT LATER THAN JUNE 1ST AND DECEMBER 1ST OF EACH YEAR; PROVIDED, HOWEVER, THAT THE BILL MAILED ON OR BEFORE JUNE 1ST MAY SHOW THE TOTAL AMOUNT OF TAX ASSESSED FOR THE YEAR WITH A NOTATION THAT ONLY ONE-HALF OF SUCH TAX IS PAYABLE AS OF JUNE 5TH. SECTION 2-101. WHEN TAXES DUE. THE CITY TREASURER SHALL COMMENCE TO RECEIVE TAXES ON PERSONAL PROPERTY, MACHINERY AND TOOLS, AND MERCHANT'S CAPITAL AS SOON AS HE RECEIVES COPIES OF THE COMMISSIONER'S BOOKS AND SHALL CONTINUE TO RECEIVE THE SAME WITHOUT ADDITION OF A PENALTY UP TO AND INCLUDING THE FIFTH DAY OF DECEMBER OF EACH YEAR. LIKEWISE THE TREASURER SHALL COMMENCE TO RECEIVE TAXES ASSESSED ON REAL ESTATE AS SOON AS PRACTICABLE IN EACH YEAR. BEGINNING WITH THE YEAR 1974 AND IN EACH SUBSEQUENT YEAR, FIFTY PERCENTUM OF EACH SUCH REAL ESTATE TAX ASSESSMENT SHALL BE PAYABLE NOT LATER THAN JUNE 5TH AND THE REMAINING FIFTY PERCENTUM SHALL BE PAYABLE NOT LATER THAN DECEMBER 5TH. SECTION 2-102. PENALTIES. ANY PERSON FAILING TO PAY TAXES ON PERSONAL PROPERTY, MACHINERY AND TOOLS, AND MERCHANT'S CAPITAL ON OR BEFORE THE FIFTH DAY OF DECEMBER SHALL INCUR A PENALTY THEREON OF FIVE PERCENTUM, WHICH SHALL BE ADDED TO THE AMOUNT DUE FROM SUCH TAXPAYER. LIKEWISE ANY PERSON FAILING TO PAY THAT PORTION OF THE TAXES ON REAL ESTATE DUE ON OR BEFORE THE FIFTH DAY OF JUNE AND THE FIFTH DAY OF DECEMBER RESPECTIVELY SHALL INCUR PENALTIES THEREON OF FIVE PERCENT OF THE AMOUNT OF TAX RESPECTIVELY BECOMING PAYABLE ON SUCH DATES. SUCH TAXES AND PENALTIES, WHEN COLLECTED BY THE TREASURER, SHALL BE ACCOUNTED FOR IN HIS SETTLEMENTS. SHOULD SUCH TAXES AND PENALTIES REMAIN UNCOLLECTED, THERE SHALL BE COLLECTED INTEREST AT THE RATE OF EIGHT PERCENTUM UPON BOTH PRINCIPAL SUM AND PENALTIES. SUCH INTEREST SHALL COMMENCE FROM THE THIRTIETH DAY OF JUNE NEXT FOLLOWING WITH REGARD TO TAXES PAYABLE DECEMBER FIFTH, AND FROM THE THIRTY-FIRST DAY OF DECEMBER NEXT FOLLOWING WITH REGARD TO TAXES PAYABLE JUNE FIFTH. ALL SUCH PENALTIES AND INTEREST SHALL BE COLLECTED AND ACCOUNTED FOR BY THE TREASURER ALONG WITH THE PRINCIPAL OF SUCH TAXES. SECTION 2-106. DELINQUENT LIST TO SPEAK AS OF JUNE THIRTIETH; FORM; OATH. THE LISTS MENTIONED IN §2-105 SHALL SPEAK AS OF JUNE THIRTIETH OF EACH YEAR — THAT IS TO SAY, SUCH LISTS SHALL CONFORM TO THE FACTS AS THEY EXISTED ON THAT DATE; PROVIDED, HOWEVER, THAT WITH RESPECT TO DELINQUENT REAL ESTATE, THE LIST REQUIRED BY §2-105 (2) SHALL INCLUDE THOSE DELINQUENCIES OUTSTANDING FROM THE PRECEDING CALENDAR YEAR OR YEARS, BUT SHALL NOT BE REQUIRED TO INCLUDE THOSE PROPERTIES ON WHICH THE PORTION OF THE TAX PAYABLE JUNE 5TH OF THE THEN CURRENT CALENDAR YEAR HAS NOT BEEN COLLECTED.