Sec. 18-52. When assessment to be completed and procedure upon completion.
The assessor shall have a goal of completing such assessment and notifying property owners whose assessment values have changed on or before the fifteenth (15th) day of March of each year. Except with respect to new construction and other cases where the same is not practicable, such assessments shall be completed not later than the thirty-first day of March of the year preceding the tax year for which the same shall be effective, and taxes for each year on such real estate shall be made on the basis of the last assessment made prior to such year, subject to such changes as may have been lawfully made. A certified copy of the assessment, shall be delivered to the director of finance of the city on or before the first day of September of each year. The assessor shall prepare the land book for each year on the basis of the last assessment made prior to such year, subject to such changes as may have been lawfully made by the assessor(s) and shall verify all transfers. It shall not be necessary for the assessor(s) to prepare a reassessment book, but the records of the assessment may be kept on cards or in such other way as the council prescribes; or, in case no such provision is made, as the assessor deems best. (Code 1959, § 1 2-39; Ord. No. O-93-249, 9-14-93; Ord. No. O-01-132, 7-10-01, eff. 7-1-01)
Last updated date: 10/23/2006 4:15:21 PM