ORD 1997-084 1996-1998 - Laserfiche WebLink

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. . . setting forth separately the valuation placed upon buildings, and the valuation placed upon all other real property, exclusive of buildings, determined pursuant to section 19-53[(d)]1gl, the exemption, if any, allowed or denied, as the case may be, and the amount of the exemption applied to the buildings and the amount applied to all other real property, exclusive of buildings, and the net taxable value of the buildings and the net taxable value of all other real property, exclusive of the buildings. In addition to the foregoing, the director shall in each year give notice of the assessments for the year by public notice (by publication thereof at least three times on different days during the month of March of such year in a newspaper of general circulation, published in the English language) of a time when (which shall not be less than a period of ten days prior to March 31 preceding the tax year)and of a place where the records of taxable properties maintained for the district may be inspected by any person for the purpose of enabling him to ascertain what assessments have been made against him or his property and to confer with the director so that any errors may be corrected before the filing of the assessment list. (1981, Ord. No. 613, sec.28.) Section 19-28. Assessment lists. On or before April 19 preceding the tax year the director shall have prepared from the records of taxable properties a list in duplicate of all assessments made, which list shall be signed and sworn to by the person preparing it. The assessment list shall identify the property assessed by its tax key and shall set forth the general class of the property established in accordance with section 19-53[(d)]1gl, the valuation of buildings and the valuation of all other real property, exclusive of buildings, the amount of exemption allowed on buildings and the amount of exemption allowed on all other real property, exclusive of the buildings, and the net taxable value of the buildings and the net taxable value of all other real property, exclusive of the buildings. The assessment list shall be the lists in accordance with which taxes shall be collected, subject only to change made by any court or other tribunal having jurisdiction, where appeals from assessments have been duly taken and prosecuted to final determination, and subject to section 19-21. There shall be noted upon such lists all appeals taken for the year and the amount involved in each case. The original of the assessment lists shall be retained by the person preparing it, one copy shall be held by the county clerk. [The lists may be made up of a separate sheet or card for each property.] (1981, Ord. No. 613, sec.29.) Section 19-29. Informalities not to invalidate assessments, mistakes in names or notices, etc. No assessment or act relating to the assessment or collection of taxes under this chapter shall be illegal or invalidate such -14-