App § 1214. Local option taxes
§ 1214. Local option taxes Local option taxes are authorized under this section for the purpose of affording the City an alternative method of raising municipal revenues. Accordingly: (1) The City Council may assess rooms, meals, and alcohol taxes of one percent. (2) Any tax imposed under the authority of this section shall be collected […]
App § 1209. Water meters
§ 1209. Water meters The City Council may provide for use of meters or other mechanical devices as a basis of charging users of water supplied by the City water system and may in its discretion provide for use of such devices by all users of specified classes.
App § 1210. Thermal energy rates
§ 1210. Thermal energy rates The City Council shall establish rates to be paid for the use of heat and improvements supplied by the City for the production and distribution of heat, and such rates shall be called heat rates. Such heat rates shall be a lien in the nature of a real estate tax […]
App § 1211. Heat meters
§ 1211. Heat meters The City Council may provide for use of meters or other devices as a basis of charging users of heat supplied by the City system and may in its discretion provide for use of such devices by all users of specified classes. (Added 2007, No. M-11, § 2, eff. April 27, […]
App § 1212. Tax Collector
§ 1212. Tax Collector Delinquent taxes, fees, charges, and assessments shall be collected by the City Tax Collector, appointed under section 1007 of this charter whose powers and duties shall be those provided by general law. (Amended 2013, No. M-19 (Adj. Sess.), § 2, eff. May 20, 2014.)
App § 1213. Property tax credits; sprinklers
§ 1213. Property tax credits; sprinklers By resolution or ordinance, the City Council may grant credits equal to no more than 10 percent of the annual municipal property tax, or reductions of up to 10 percent of the appraised valuation, for residential and nonresidential buildings equipped with an operating fire sprinkler system approved by the […]
App § 1205. Warrants on delinquent taxes and water, sewer, and thermal energy bills
§ 1205. Warrants on delinquent taxes and water, sewer, and thermal energy bills Within 30 days following the due date, the Treasurer shall prepare warrants for taxpayers and property owners delinquent in payment of taxes or water, sewer, or thermal energy bills. The Treasurer shall deliver these warrants forthwith to the Tax Collector for collection, […]
App § 1206. Lien upon real estate
§ 1206. Lien upon real estate All taxes lawfully assessed upon real estate in the City as well as charges for water, sewer services, heat, and any special assessments shall constitute an underlying lien on such real estate, and shall enjoy priority in law over all other liens regardless of whether such other liens have […]
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 […]