§ 8-16. Procedure for collecting special assessments and ad valorem taxes.

(a)

The city finance director shall cause a bill to be issued to each delivered to the last address shown for each taxpayer on the county tax digest. Failure on the part of the taxpayer to receive a bill shall not constitute grounds for late payment, or failure to pay the tax. The tax bill contemplated herein shall adequately describe the property subject to the tax and list its fair market value as assessed. The bill shall also state the millage rate as adopted and the amount of the tax due. The bill shall also state the date after which taxes shall be considered in default and subject to the collection measures as set forth in this section.

(b)

Tax bills for property also subject to a special assessment levied by the city shall include, in addition to the information contained in subsection (a) above, a separate sum due as a result of the special assessment. Said tax bill shall further include an adequate description of the basis for said special assessment and the legal authority providing for same.

(c)

At any time after the last day for the payment of taxes or special assessments have arrived, the city finance director shall cause written notice to be sent to each delinquent taxpayer, or delinquent property owner in the case of a special assessment, of the fact that payment for same is due in full immediately and that failure to pay said tax or special assessment shall result in the city finance director causing an execution to be issued for same and recorded on the county deed records. Upon expiration of thirty (30) days from the aforesaid notice, the city finance director shall issue executions for nonpayment of taxes or special assessments. The execution shall include the following information:

(1)

The defendant in fi. fa. (the property owner);

(2)

The year(s) of taxes or special assessments due for which the execution is to be issued;

(3)

A description of the property sufficient to put interested parties on notice; and

(4)

All amounts of money due, including the tax, applicable special assessments, penalties, execution costs, and interest.

(d)

When a properly issued tax execution or special assessment is lost or destroyed, an alias tax execution or special assessment may be issued by the city finance director and such alias tax execution or special assessment shall have the same force and effect as the lost or destroyed original.

(Ord. No. 91-3, § 3, 1-21-91; Ord. No. 93-32, § 2, 11-15-93; Ord. No. 2003-24, § 7, 8-18-03; Ord. No. 2005-31, § 2, 12-5-05)