§ 11.13. City tax roll.  


Latest version.
  • After the confirmation of the assessment roll by the Council, the Assessor shall prepare a copy thereof to be known as the "City Tax Roll," and upon receiving the certification of the several amounts to be raised as provided in the preceding section, the Assessor shall proceed forth-with to spread upon said tax roll the several amounts determined by the Council to be charged, assessed, or re-assessed against persons or property; and shall also proceed to spread the amounts of the general city tax according to and in proportion to the several valuations set forth in said assessment roll. For the purpose of avoiding fractions in computation, the assessor may add to the amount of the several taxes to be raised not more than one per cent (1%); said excess shall belong to the general fund of the city. Such taxes shall be separately assessed and may be entered in separate columns or may be entered as one total sum: Provided, that if such taxes are entered as one total sum, there shall be printed upon the face of each tax bill and receipt the percentage which each such tax is of said total sum.