Chapter 3.04


3.04.010    Assessment and collection of taxes.

3.04.010 Assessment and collection of taxes.

A.    All taxes levied for municipal purposes in the city shall be assessed and collected at the same time by the same officers and in like manner as state and county taxes are assessed and collected.

B.    The city clerk shall procure from the county auditor each year after final equalization of assessments a statement of the assessed valuation of all property in the city of Pateros, and at its next succeeding meeting the city council shall fix and determine the tax levy for such year and the city clerk shall immediately certify such levy to the county auditor.

C.    The city clerk shall deliver to the county assessor and treasurer of the county in which the city is situated a certified copy of the ordinance codified in this chapter.

(Ord. 8 §§ 1-3, 1913)