Sec. 18-40. Personal property books.
(a) The commissioner of the revenue shall annually prepare three (3) copies of a personal property book in the form provided by state law, and shall properly certify the same. The personal property book shall be delivered before August twenty-fifth of each year and distributed as follows: One copy to the city collector, one copy to the state department of taxation, taking appropriate receipts for the same, with one copy being retained by the commissioner of the revenue. Should the commissioner fail to deliver such copies before the dates above specified, he shall be fined two hundred dollars ($200.00).
(b) It shall further be the duty of the commissioner of the revenue to prepare and deliver personal property tax tickets at the same time the books are delivered.
(c) After the time such books are delivered and in the event of omitted assessments made by the commissioner or the assessor of real estate, as the case may be, the city collector shall prepare tickets on the basis of such assessments. (Code 1959, § 12-29)
Last updated date: 10/23/2006 4:15:21 PM