Earlier editions: 2026-09
Lincoln Municipal Code Ch. 3.04 Transfer of City Tax Functions
Lincoln Municipal Code · 2026-10 edition · updated 2026-10-04 · Lincoln
Cite as: Lincoln Municipal Code Chapter 3.04 · Text as of 2026-10-04
3.04.010 - Transfer of duties.¶
The assessment and tax collection duties, and the collection of assessments levied for municipal improvements, performed before the adoption of the ordinance codified in this chapter by the assessor and tax collector of the city, are transferred to the assessor and the tax collector of the county for the purpose of assessment and collections of and for ad valorem property taxes that become a lien after the adoption of the ordinance codified in this chapter, and the collection of assessments for municipal improvements becoming due and payable on and after July 1, 1961.
(Ord. 172B §2, 1961)
3.04.020 - Offices of city assessor and tax collector abolished.¶
The offices of city assessor and city tax collector are abolished as of the first day of July 1961, and thereafter all duties performed by the city assessor other than the assessing of property in the city, and all duties performed by the city tax collector other than the collection of ad valorem taxes on property that become a lien after the adoption of the ordinance codified in this chapter and the collection of assessments for municipal improvements becoming due and payable on and after July 1, 1961, are transferred to and are to be performed by the city clerk.
(Ord. 172B §3, 1961)
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