3.28 Assessment, Levy — Lindsay Municipal Code

3.28.010 Assessor And Tax Collector; Governing Provisions¶

3.28.020 Property Assessment; Assessment Becomes Lien Against Property¶

3.28.030 Property Assessment; Determination¶

3.28.040 Assessor's Power To Exact Statement Of Real And Personal Property Owned;…¶

3.28.050 Statement Form Provided By City Council; Affirmation Requirement¶

3.28.060 Statement; Delivery; Failure To Secure Statement Prior To Assessment Not…¶

3.28.070 Assessor's Power; Penalty For Refusal To Furnish Statement, Affidavit Or…¶

3.28.080 Failure To Submit Statement; Property Value Determination¶

3.28.090 Property Valuation In Owner's Absence; Assessment Of Personal Property…¶

3.28.100 Assessment Charged To Owners Of Record And Unknown Owners; When¶

3.28.110 Assessment As Agent, Trustee, Guardian, Etc¶

3.28.120 Firms And Corporations; Assessment In Name Of¶

3.28.130 Deceased Person's Property; Assessment Against Heirs¶

3.28.140 Concealed, Transferred And Misrepresented Property; Assessment Upon Discovery¶

3.28.150 Assessment Of Personal Property Missed During Preceding Year's Assessment¶

3.28.160 Assessment Book; Preparation And Contents¶

3.28.170 Assessment Book Completion; Assessor's Affidavit¶

3.28.180 Assessment Roll Completion; Notice Publication¶

3.28.190 Establishment; Meetings¶

3.28.200 Power To Equalize Assessments¶

3.28.210 Assessment Reduction; Application Required¶

3.28.220 Assessment Reduction Application; Examination¶

3.28.230 Assessment Reduction Application; Hearing¶

3.28.240 Sessions; Assessor's And Deputy's Presence Required; When¶

3.28.250 Additional Assessments And Adjustments; Notification Of Interested Persons¶

3.28.260 Assessment Alterations; Recording In Assessment Book; Delivery Of Assessment…¶

3.28.270 Subpoenaed Witnesses; Failure To Appear¶

3.28.280 Amount Determination¶

3.28.290 Computation Of Taxes¶

3.28.300 Effect Of Taxes Levied On Property¶

3.28.310 Taxes Due On Personal Property To Be A Lien Against Real Property¶

3.28.320 Taxes Due On Real Property And Improvements Upon Real Estate Become Lien Upon…¶

3.28.330 Taxes Deemed Delinquent When; Penalty¶

3.28.340 Tax Collection; Notification¶

3.28.350 Publication Of Tax Collection Notice¶

3.28.360 Copy Of Published Notice To Be Filed With City Council's Clerk¶

3.28.370 Time To Start Tax Collection¶

3.28.380 Recording Payments; Receipts¶

3.28.390 Delinquent List Publication; Required; Contents¶

3.28.400 Delinquent List Publication; Notice Of Intent To Sell Property At Public Auction¶

3.28.410 Delinquent List Publication; Number Of Times; Where¶

3.28.420 Sale Of Property For Delinquent Taxes; Time And Place¶

3.28.430 Delinquent List Publication; Filing Copy With City Council's Clerk Required¶

3.28.440 Tax Collector Required To Collect Penalties And Cost Of Publication Of…¶

3.28.450 Assessment Of Personal Property; Deadline¶

3.28.460 Assessment And Collection Of Taxes Not A Lien Upon Real Property Sufficient To…¶

3.28.470 Seizure And Sale Of Property For Taxes Due; Governing Provisions¶

3.28.480 Tax Rate¶

3.28.490 Personal Property Tax Payment Receipts¶

3.28.500 Property Sold To City By Operation Of Law¶

3.28.510 Sale Of Land For Delinquent Taxes; Recordkeeping¶

3.28.520 Property Redemption; Time Limit¶

3.28.530 Tax Collector To Make Deeds To City¶

3.28.540 Taxes Erroneously Collected¶

3.28.550 Double Or Illegal Assessments¶

3.28.560 Erroneous Sale Of Property For Taxes¶

3.28.570 Property Sold To City; Tax Assessment Thereon¶

3.28.580 Property Redemption; Payment Of Taxes And Penalties¶

3.28.590 Clerical Errors In Assessments¶

3.28.600 Sale Of Property By Tax Collector; Procedure¶

3.28.610 Transfer Of Tax Collection Duties To County¶

3.28.620 Copy Of Ordinance To Be Filed With County Auditor¶

3.28.630 Determination Of Needed Revenue¶

3.28.640 Boundary Descriptions To Be Filed With County Auditor Annually For Districts…¶

3.28.650 City Council To Fix Tax Rates¶

3.28.660 County Auditor's Compensation¶

3.28.670 Ordinance 283 To Supersede Ordinance 282¶