App § 1207. Application of payment on delinquent taxes
§ 1207. Application of payment on delinquent taxes Payments made on the account of a delinquent taxpayer shall be applied: first, to all outstanding personal property taxes for which said delinquent taxpayer is responsible; second, to real estate taxes for which said delinquent taxpayer is responsible. However, the holder of a mortgage or other lien […]
App § 1208. Water and sewer rates
§ 1208. Water and sewer rates The City Council shall establish rates to be paid for the use of water supplied by the City water system and sewage disposal and benefit charges. Water rates and sewage disposal charges shall be and are hereby made a lien in the nature of a real estate tax upon […]
App § 1123. Powers of the City not limited
§ 1123. Powers of the City not limited The powers granted in this subchapter shall not be construed in limitation, diminution, or in substitution for, but in addition to, power provided by law for municipalities generally in authorizing and incurring indebtedness for public improvements or otherwise, all of which general powers shall inure to and […]
App § 1124. City finances
§ 1124. City finances Except as hereinafter provided, the money raised by taxation from fines and penalties and from other lawful sources shall constitute the entire sum for which appropriations and payments are to be made by authority of the City Council, except that money raised by bonds or notes as hereinafter authorized shall be […]
App § 1125. Budget surplus and deficit
§ 1125. Budget surplus and deficit Unless otherwise disposed of in the manner provided by law or set in reserve by the City Council, any surplus existing at the end of the fiscal year shall be carried forward as revenue in the General Fund for the next ensuing fiscal year. Any deficit existing at the […]
App § 1201. Assessment of taxes and establishment of tax rate
§ 1201. Assessment of taxes and establishment of tax rate (a) The City Council shall assess such taxes upon the grand list of the City as the voters at any annual or special meeting warned for that purpose have approved for the payment of debts and current expenses of the City, for carrying out any […]
App § 1202. Notice of tax bill and due date
§ 1202. Notice of tax bill and due date Thirty days before the due date for the payment of taxes or before the first installment payment thereof, the City Treasurer shall send all municipal taxpayers notice in writing of the tax bill, the amount thereof, and the “due date” by which this amount shall be […]
App § 1117. Use of unexpended bond proceeds
§ 1117. Use of unexpended bond proceeds (a) The proceeds of all bonds or notes shall be used for the purpose for which they were authorized. However, any unexpended balance remaining after carrying out the purpose for which they were authorized may, by vote of any annual or special City meeting duly warned and held […]
App § 1118. Bonds or notes for refunding; authorization; procedure
§ 1118. Bonds or notes for refunding; authorization; procedure The City may issue bonds or notes to refund the principal and interest of bonds or notes then outstanding and for any other purpose authorized by the general laws of the State. Such refunding bonds or notes shall be authorized and issued as provided by law. […]
App § 1119. Temporary loans in anticipation of taxes and for current expenses
§ 1119. Temporary loans in anticipation of taxes and for current expenses The City Council shall have the authority to borrow in anticipation of the receipt of taxes and other revenue, in anticipation of the receipt of grants, in anticipation of the issuance of bonds, and for current expenses as provided by the general law, […]