Section 111.4 – Property Assessment; Equalization.
111.4 Property assessment; equalization. Sec. 4. For the purpose of assessing all property equally in the whole city, the supervisors of the several wards shall meet and confer together from time to time, while making their assessments, and equalize their valuations in such manner as may be just. History: 1895, Act 215, Eff. Aug. 30, […]
Section 111.20 – Delinquent Taxes; Collection.
111.20 Delinquent taxes; collection. Sec. 20. All the provisions of law respecting delinquent taxes levied in townships shall apply to all taxes levied in any ward of the city, and be returned as delinquent to the county treasurer and the ward, in respect to taxes levied therein and returned to the county treasurer, as delinquent, […]
Section 111.5 – Board of Review; Members, Duties, Compensation; Equalization by County Supervisors; Apportionment.
111.5 Board of review; members, duties, compensation; equalization by county supervisors; apportionment. Sec. 5. The supervisors of the several wards, the city assessor in cities providing for such officer, the mayor and the city attorney, shall constitute a board of equalization and review of the general assessment rolls of the several wards of said city, […]
Section 111.6 – Board of Review; Meetings of Board; Officers; Proceedings; Statement, Form; Endorsed Rolls Returned to Supervisors; Finality.
111.6 Board of review; meetings of board; officers; proceedings; statement, form; endorsed rolls returned to supervisors; finality. Sec. 6. The said board shall meet on the third Monday in May in each year, at the council rooms in such city, at 9 o’clock in the forenoon, at which time and place notice shall be given […]
Section 111.7 – Assessment Roll; Certified Copy Delivered by Supervisor to City Clerk.
111.7 Assessment roll; certified copy delivered by supervisor to city clerk. Sec. 7. Within 60 days after the confirmation, and where the council have decided to have the taxes levied and collected in 2 installments, and the roll is the city or July roll, on or before the first day of June following the confirmation […]
Section 111.8 – Certification by City Clerk to County Clerk; Contents.
111.8 Certification by city clerk to county clerk; contents. Sec. 8. On or before the first Monday of October in each year, the city clerk shall certify to the county clerk of the county in which the city is located the aggregate amount of all sums which the council require to be raised for the […]
Section 111.9 – Apportionment of Amounts by Board of Supervisors; Certification Procedure.
111.9 Apportionment of amounts by board of supervisors; certification procedure. Sec. 9. The board of supervisors of the county in which such city is located shall apportion the amounts to be raised as mentioned in the preceding section among the wards of the city, according to the equalized valuation of the property appearing upon the […]
Section 111.10 – Certification of Taxes by City Clerk to Ward Supervisors.
111.10 Certification of taxes by city clerk to ward supervisors. Sec. 10. On or before the first day of October, or on or before the first Monday of June in each year where the council have decided to have the taxes levied and collected in 2 installments, the city clerk shall certify to the supervisors […]
Section 111.1 – Tax Assessment and Collection by Supervisors; City Assessor, Duties; Rules.
111.1 Tax assessment and collection by supervisors; city assessor, duties; rules. Sec. 1. The supervisors of every city shall, in each year, make and complete an assessment of all the real and personal property within their respective wards liable to taxation under the laws of the state, and of all the property of any person […]
Section 111.2 – Personal Property; Assessment; Tax Exemption.
111.2 Personal property; assessment; tax exemption. Sec. 2. If any person residing in the city a part of the time during the year shall, in the opinion of any supervisor, unjustly or falsely claim exemption from taxation therein on the ground that he or she has a residence, and is taxed or liable to taxation […]