Chapter 4.20
COLLECTIONS
Sections:
4.20.010 Taxes constitute lien—Attachment.
4.20.020 Notice—Contents.
4.20.030 Notice—Publication.
4.20.040 Collection official.
4.20.050 Payment—Method.
4.20.060 Payment—Record.
4.20.070 Payment—Receipt.
4.20.080 Collection by assessor—Generally.
4.20.090 Collection by assessor—Procedure generally.
4.20.100 Collection by assessor—Through property lien.
4.20.110 Collection by assessor—Rate.
4.20.120 Collection by assessor—Through seizure and sale.
4.20.130 Seizure and sale—Subject property.
4.20.140 Seizure and sale—Records.
4.20.150 Sale—Notice—Method.
4.20.160 Auction sale required.
4.20.170 Sale—Extent.
4.20.180 Seizure and sale—Costs inclusion.
4.20.190 Sale—Property title transfer.
4.20.200 Sale—Excess proceeds disposition.
4.20.210 Unsold property keeping.
4.20.010 Taxes constitute lien—Attachment.
All district taxes levied on real property and improvements are a lien upon the same, which lien attaches as of noon on the first Monday of March of the year in which the tax is levied, and all taxes levied upon personal property are a lien upon the real property of the owner of the personal property, which lien attaches as of noon on the first Monday in March of the year in which the tax is levied. (Ord. 5 § 70, 1961)
4.20.020 Notice—Contents.
The collector, within ten days after receiving the assessment roll from the secretary, shall start the publication of a notice specifying all of the following:
A. The taxes will be due and payable on the third Monday in October next thereafter;
B. The times when the taxes will be delinquent;
C. The penalties for delinquency;
D. The time and place at which payment of taxes may be made. (Ord. 5 § 71, 1961)
4.20.030 Notice—Publication.
The tax notice shall be published once a week for two successive weeks in a newspaper published in the district or, if none, in a newspaper published in the county in which the district is situated. (Ord. 5 § 72, 1961)
4.20.040 Collection official.
The collector shall attend at the time and place specified in the tax notice to receive tax payments. (Ord. 5 § 73, 1961)
4.20.050 Payment—Method.
The taxes shall be paid in lawful money of the United States. (Ord. 5 § 74, 1961)
4.20.060 Payment—Record.
The collector shall mark the date of payment of the taxes on the assessment roll opposite the name of the assessee. (Ord. 5 § 75, 1961)
4.20.070 Payment—Receipt.
The collector shall give a receipt to the person making payment, specifying:
A. The amount of the tax;
B. The amount paid;
C. The description of the property assessed. (Ord. 5 § 76, 1961)
4.20.080 Collection by assessor—Generally.
The assessor may collect the taxes on personal property and upon possession of, claim to or right to possession of land when, in his opinion, the taxes are not a lien upon real property sufficient to secure payment of the taxes. (Ord. 5 § 80, 1961)
4.20.090 Collection by assessor—Procedure generally.
The taxes on possession of, claim to or right to the possession of land are immediately due and payable upon assessment and when collected the assessor shall be collected as provided in Sections 4.20.080 through 4.20.210 unless the assessee also owns taxable real property in fee in the district. (Ord. 5 § 81, 1961)
4.20.100 Collection by assessor—Through property lien.
If the assessee owns taxable real property in fee in the district, the taxes due upon the possession of, claim to or right to the possession of land are respectively a lien upon that real property, which lien attaches as of the first Monday of March in each year. The taxes need not be collected by the assessor if in his opinion the taxable real property is sufficient to secure the payment of the taxes. (Ord. 5 § 82, 1961)
4.20.110 Collection by assessor—Rate.
The rate to be used by the assessor in collecting taxes is the rate for real property last fixed before the lien date for the taxes to be collected. (Ord. 5 § 83, 1961)
4.20.120 Collection by assessor—Through seizure and sale.
At the time of making the assessment, or at any time before the first Monday of August following the assessment, the assessor may collect the taxes by seizure and sale. (Ord. 5 § 84, 1961)
4.20.130 Seizure and sale—Subject property.
The following property is subject to seizure and sale:
A. Any personal property owned by the assessee;
B. If no personal property can be found, the assessor may collect the taxes by seizure and sale of the right to the possession of, claim to or right to the possession of the land. (Ord. 5 § 85, 1961)
4.20.140 Seizure and sale—Records.
The assessor shall keep a record of the property seized and sold. (Ord. 5 § 86, 1961)
4.20.150 Sale—Notice—Method.
Notice of the time and place of sale shall be given at least one week before the sale by either:
A. Publication in a newspaper in the county;
B. Posting in three public places. (Ord. 5 § 87, 1961)
4.20.160 Auction sale required.
The sale shall be at public auction. (Ord. 5 § 88, 1961)
4.20.170 Sale—Extent.
A sufficient amount of property shall be sold to pay the taxes and costs. (Ord. 5 § 89, 1961)
4.20.180 Seizure and sale—Costs inclusion.
The costs for seizing or selling personal property may include in each case three dollars and the same mileage as allowed by law to the sheriff of the county. (Ord. 5 § 90, 1961)
4.20.190 Sale—Property title transfer.
On payment of the price bid for any property sold and its delivery with an instrument of title, the title to it vests in the purchaser. (Ord. 5 § 91, 1961)
4.20.200 Sale—Excess proceeds disposition.
All excess in the proceeds of the sale over the amount of taxes and costs shall be returned to the owner of the property sold. Until claimed, the excess shall be deposited in the district treasury subject to the order of the owner or his successor in interest. (Ord. 5 § 92, 1961)
4.20.210 Unsold property keeping.
The unsold portion of any property may be left at the place of sale at the risk of the owner. (Ord. 5 § 93, 1961)