Piedmont Municipal Code Art. II Personal and Real Property

Division 1. Assessment and Levy

§20.8
Assessor or deputy may administer oaths §20.9
Property to be assessed in accordance with state law; exemptions from

assessment §20.10
Assessment to be made annually; list §20.11
Certification of assessment list; deposit with clerk; form of oath §20.12
Lands to be assessed in parcels or subdivisions; owners; mistake in name

of owner not to invalidate assessment §20.13
Statement of ownership-Assessor may require; contents §20.14
Same-Form §20.15
Same-Same-Affidavit of firm or corporation §20.16
Same-Time for completing §20.17
Same-Power of assessor to enforce; penalty §20.18
Same-Refusal to submit §20.19
List of those refusing to submit; contents §20.20
Notice of completion of assessment list and time of meeting of Council as

board of equalization §20.21
Meeting of Council as board of equalization; powers and duties generally;

assessment roll §20.22
Reduction in valuation-Must be requested in writing under oath §20.23
Same-Hearing; procedure

1
As to providing a system for the assessment, levy, collection and equalization of taxes, see char.,

§4.07. As to tax limit, see char., §4.08.

For state law as to transfer of City tax functions to county, see Gov. C., §§51500 to 51521.

As to special gas tax street improvement fund, see §§2.20 to 2.22 of this Code.

Taxation

§20.24
Clerk to make record of meeting of board of equalization; correction

assessment list §20.25
Certification of corrected assessment roll §20.26
Council to fix levy; rate limitation §20.27
Duty of clerk upon completion of levy §20.27A Alternative assessment and board of equalization procedures

Division 2. Collection

§20.28
Tax collector to collect all taxes §20.29
Delivery of assessment roll to tax collector-Time §20.30
Same-Tax collector charged with full amount of levy §20.31
Time for payment; delinquency; penalty §20.32
Entire tax may be paid when first installment is due §20.33
Additional charge for preparing delinquent roll, etc. §20.34
Time for payment of unsecured personal property taxes;

collection by seizure and sales permitted §20.35
Receipt for payment; contents §20.36
Tax collector to enter payment in assessment roll §20.37
Tax collector to account for collections §20.38
Settlement of tax collector with clerk’s office-Second roll §20.39
Same-Secured roll and delinquent roll; final settlement §20.40
Lien on property §20.41
Publication of delinquent list; information to be shown; penalty; sale, etc. §20.42
Copy of publication of delinquent list to be filed with clerk; affidavit

required §20.43
Property to be sold to City
§20.44
Entries on delinquent list; tax collector to be credited §20.45
Suit may be brought to enforce collection §20.46
Certificate of sale; information to be shown; where filed §20.47
Right of owner or possessor to pay taxes, etc., on day of sale §20.48
Redemption of property may be made within five years from date of sale;

payment made to clerk; disposition of moneys collected §20.49
Failure to redeem; deed to be made to City; form of deed §20.50
Further provisions concerning deed to City; force and effect of deed §20.51
Assessment roll, delinquent list or certified copies thereof prima facie

evidence of assessment, etc. §20.52
Redemption of property after sale to City-Amount to be paid §20.53
Same-Redemption penalties §20.53-1 Same-Property not on current roll §20.53-2 Same-Certificate of redemption §20.53-3 Same-Destruction of redemption certificates more than twelve years old §20.54
Effect of mistake, invalid assessment, etc., on sale §20.55
Seizure and sale of personal property for taxes; sale to be at public

auction; notice §20.56
Final settlement of tax collector with clerk; procedure

Taxation

§20.57
Refund of taxes §20.58
Double assessments §20.59
Discovery of error in assessment, etc., before sale; transferred to next

year’s assessment list §20.60
When assessor is to collect taxes on personal property; procedure