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<br />. <br /> <br />. <br /> <br />assessment, levy, or collection on account of mere informality, nor <br />because the same was not completed within the time required by law, <br />nor, if the notice by publication provided for by section 19-27 has <br />been given, on account of a mistake in the name of the owner or <br />supposed owner of the property assessed, or failure to name the <br />owner, or failure to give the notice of assessment by personal <br />delivery or mail provided for by section 19-27. <br />(1981, Ord. No. 613, sec. 30.) <br /> <br />Article 3. Tax Bills, PaYments and Penalties. <br />Section 19-30. Tax rolls; tax bills. <br /> <br />The director shall prepare tax rolls from the assessment lists <br />provided for by section 19-28, showing thereon, in each case, names <br />and addresses of the assessed and amount of taxes which shall not be <br />less than [$25] as provided for in section 19-90. <br /> <br />The director shall mail, postage prepaid, or deliver, each year <br />on or before the billing dates as provided for by section 19-31, to <br />all known persons assessed for real property taxes for such year, <br />respectively, or to their agents, tax bills demanding paYment of <br />taxes due from each such person respectively, but no person shall be <br />excused from the paYment of any tax or delinquent penalties thereon <br />by reason of failure on his part to receive, or failure on the part <br />of the director so to mail or deliver such bill. The bill, if <br />mailed, shall be addressed to the person concerned at his last known <br />address or place of residence. Whenever any bill covers taxes for <br />any real property owned, as joint tenants or as tenants in common or <br />otherwise, by more than one person, the bill may be sent to anyone <br />co-owner and upon written request shall be sent to each known <br />co-owner but shall, in any event, demand the full amount of the <br />taxes due upon such real property. <br />(1981, Or. No. 613, sec.3l;Am. 1990, Ord. No. 90-138, sec.2.) <br /> <br />Section 19-31. Taxes; due when; installment payments; billing and <br />delinquent dates. <br /> <br />All real property taxes shall be due and payable on and after <br />July 1 of each tax year and the payment thereof shall be determined <br />in the following manner: <br /> <br />All known persons assessed for real property taxes shall be <br />billed not later than the billing date designated in the schedule <br />listed herein; subject however, to the limitations heretofore <br />provided in section 19-30. Each taxpayer shall pay the real <br />property taxes due from him for the year in which the taxes are <br />assessed, in two equal installments on or before the dates <br />designated in the following schedule: <br /> <br />-15- <br />