§ 6-22-122. Budget Estimate Submitted to Commissioners
The city manager shall, on or before May 15 of each year, submit to the board of commissioners an estimate of the expenditures and revenue of the city for the ensuing fiscal year. This estimate shall be compiled from detailed information obtained from the several departments on uniform blanks to be furnished by the city […]
§ 6-22-124. Appropriation Ordinance — Amendments
Upon receipt of the estimate provided for in § 6-22-122, the board of commissioners shall prepare a tentative appropriation ordinance. The appropriation ordinance for each fiscal year shall be finally adopted before the first day of the fiscal year. Amendments may be made to the original appropriations ordinance at any time during a current fiscal […]
§ 6-22-125. Reversion of Appropriations to General Fund
At the end of each year, all unencumbered balances or appropriations in the treasury shall revert to the general fund and be subject to further appropriations. Such balances shall be considered unencumbered only when the city manager shall certify in writing that the purposes for which they were appropriated have been completely accomplished and that […]
§ 6-22-126. Approval of Claims Against City
Except as by this charter or by law or ordinance otherwise provided, the finance director shall prescribe and regulate the manner of paying creditors, officers and employees of the city. The finance director shall audit all payrolls, accounts and claims against the city and certify thereon the balance as stated by the finance director, but […]
§ 6-22-106. Tax Books
As soon as practicable in each year after the assessment books for the state and county are complete, which shall be after boards of equalization provided for by general laws shall have finished their work, it is the duty of the finance director to prepare or cause to be prepared, from the assessment books of […]
§ 6-22-107. Statement of Taxable Property — Tax Levy
It is the duty of the finance director, in each year, as soon as the assessment roll for the city is complete, to submit to the board of commissioners a certified statement of the total amount of the valuation or assessment of the taxable property for the year within the city limits, including the assessment […]
§ 6-22-108. Effective Date of Levy
The board of commissioners of the city shall have full power to levy and collect taxes as of January 10 of each and every year.
§ 6-22-109. Extension of Levy on Tax Books
It is the duty of the finance director, immediately after the levy of taxes by the board of commissioners, to cause the levy to be extended upon the tax book prepared by the finance director in the same manner that extensions are made upon the tax books in the hands of the county trustee.
§ 6-22-110. Due Date of Taxes — Tax Collector — Distress Warrants
All taxes due the city, except privilege and merchant’s ad valorem taxes and street labor taxes, shall, until otherwise provided by ordinance, be due and payable on November 1 of the year for which the taxes are assessed. The treasurer shall be custodian of the tax books and shall be the tax collector of the […]
§ 6-22-111. Tax Liens — Errors and Irregularities in Assessment
All municipal taxes on real estate in the city, and all penalties and costs accruing thereon, are hereby declared to be a lien on such realty from and after January 1 of the year for which same are assessed, superior to all other liens, except the liens of the United States, the state and the […]