§ 30-33. Same—Compiling delinquent tax certificate.  


Latest version.
  • At any time after any tax has become delinquent, the tax assessor and collector may and, whenever directed by the city council or the city manager to do so, he shall compile a delinquent tax certificate with respect to any piece or parcel of property, the correctness of which shall be certified officially by him and which shall show the description of the property; the years for which the tax was levied and assessed; in whose name the same was assessed, or, if unknown, this fact shall be stated; and the amount of the tax and penalty for each year; and when so compiled and certified as being correct, such compilation and certificate shall constitute a sufficient delinquent tax record of the property covered by it, for all purposes, to which interest accruing to date of payment shall be added.

(Ord. No. 62, § 17, 7-8-52; Code 1973, § 6-17)