Chapter 3-4
PROPERTY TAXES
Sections:
3-4-02 Compensation for duties performed by County.
3-4-01 Transfer of duties.
(a) Assessment and collection duties to be performed by County. The duties of the Assessor and the Tax Collector of the City with respect to the assessment of property in the City for the purposes of ad valorem taxation thereof, to the equalization and correction of such assessments, to the collection, payment, and enforcement of such taxes levied for municipal purposes, and to the redemption of such property from sale or other penalties for nonpayment of the municipal taxes of the City shall be performed by the officers of the County charged respectively with the performance of duties of the same character as the Assessor and Tax Collector of the City whose duties are to be performed by such County officers.
(b) Other duties of City Assessor to be performed by Finance Officer. All the duties prescribed by law to be performed by the City Assessor and being performed by him on February 3, 1955, other than the duties transferred to the corresponding county officer pursuant to the provisions of subsection (a) of this section, are hereby transferred to, and shall be performed by, the Finance Officer of the City.
(c) Other duties of Tax Collector to be performed by Finance Officer. All the duties prescribed by law to be performed by the City Tax Collector and being performed by him on February 3, 1955, other than the duties transferred to the corresponding county officer pursuant to the provisions of subsection (a) of this section, are hereby transferred to, and shall be performed by, the Finance Officer of the City.
(903-CS, Amended, 06/27/1996)
3-4-02 Compensation for duties performed by County.
The amount of the compensation to be charged by and paid to the County for the performance of the services set forth in this chapter shall be fixed by agreement between the Board of Supervisors of the County and the Council.
3-4-03 Prior taxes.
All taxes of the City which shall have been levied prior to February 3, 1955, including delinquent taxes, shall be collected and the payment thereof enforced in the same manner and upon the same penalties, and property shall be sold for the nonpayment thereof and redeemed from such sale in the same manner and under the same conditions as provided by the laws in force in the City on February 3, 1955. The officers of the City shall collect and enforce the payment of such taxes, including delinquent taxes, and do any and all things which may be necessary in the sale of property for the nonpayment of such taxes and in the redemption thereof from such sale.