§ 6-22-112. Delinquency Penalties — Discount for Early Payment
On December 1 of the year for which the taxes are assessed, or other date provided by ordinance, a penalty of two percent (2%) upon all taxes remaining unpaid shall be imposed and collected by the city and paid into the city treasury. An additional penalty of two percent (2%) shall be added for each […]
§ 6-22-113. Change of Due Dates — Semiannual Installments
The board of commissioners may, by ordinance passed by unanimous vote, change the due date and delinquent date of all taxes, and may provide for the semiannual payment of taxes and a discount for the prompt payment of such taxes. In case a semiannual installment of taxes is made due and payable before the assessment […]
§ 6-22-114. Sale of Real Property for Delinquency
The finance director shall, under the provisions of the state law for the collection of delinquent taxes, certify to the trustee of the county a list of all real estate upon which municipal taxes remain due and unpaid, or that is liable for sale for other taxes, and the same shall be sold in like […]
§ 6-22-115. Complaints in Chancery to Collect Special Assessments
The board of commissioners has the power, and is hereby given authority, to file complaints in the chancery court in the name of the city for the collection of assessments and levies made for payment for improvements or service in the city, such as paving, sidewalks, curbing, guttering, sewers and other improvements, or services for […]
§ 6-22-101. Duties of Finance Director
The city manager or an officer appointed by the city manager shall serve as finance director and shall: Exercise a general supervision over the fiscal affairs of the city, and general accounting supervision over all the city’s property, assets and claims, and the disposition of such property, assets and claims; Be the general accountant and […]
§ 6-22-102. Taxes and Assessments Under Department of Finance
The assessment, levy, and collection of taxes and special assessments shall be in the charge of the department of finance, subject to the limitations elsewhere found in this charter.
§ 6-22-103. Property and Privileges Taxable
All property, real, personal and mixed subject to state, county, and city taxes, and all privileges taxable by law, shall be taxed, and taxes thereon collected by the city for municipal purposes as provided in this chapter.
§ 6-22-104. Ad Valorem Tax
The ad valorem tax upon the stocks, accounts, and equipment may be assessed and collected in like manner as state and county merchant’s ad valorem tax is assessed upon the same property. It is the duty of the county assessor of property and the comptroller of the treasury to prepare a separate assessment book or […]
§ 6-22-105. Certification of Assessments
The records referenced in § 6-22-104 shall be certified to the finance director of the city upon the completion of the work of the boards of equalization, after they have been copied by the county clerk or the department of revenue.