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    Sec. 18-79. Persons by Whom Taxes Payable.

     

    Sec. 18-79. Persons by whom taxes payable.
     
    All taxes on real estate imposed by any ordinance of the council shall be payable by the persons, who, on the first day of January in each and every year, were the respective owners thereof. It is further provided, however, that for the fiscal year beginning July 1, 1972 and ending June 30, 1973, and also for each and every fiscal year thereafter beginning July first and ending June thirtieth, of each such year, unless otherwise changed by council, that all taxes on real estate imposed by any ordinance of the council shall be payable by the persons, who, on the first day of July in each and every year, were the respective owners thereof. (Code 1959, § 12-54)
     
    Last updated date: 10/23/2006 4:15:21 PM