03 Explanation Packet for Charter Study Com Report

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property within the city shall be assessed as fairly and as uniformly as possible. The board of equalization shall also have the power to: (1) revievi' on complaint of property owners assessments for the purpose of taxation of both real and personal property withiR the city made by the city assessor collector; (2) admiRister oaths; (3) take testimony; (4) hold hearings; (5) adopt regulations regarding the proeedure of assessment review; (6) eompel the produetion of all books, doeuments and other papers pertinent to the investigation of the taxable values of any person, firm or municipal having or owning property within the corporate limits of the eity subjeet to taxation. 8eetion 89. Board of Equalization; reeords; approval of rolls. The board shall be required to keep an aeeurate reeord of all its proeeedings, whieh shall be available for publie inspeetion. Immediately upon eompletion of its work, the board shall eertify its approval of the assessment rolls, whieh shall be returned to the eit)' couneil, whieh shall thereupon approve the said rolls as returned to it and thereupon adopt the same as the assessment rolls to be used for the eolleetion of taxes for the eurrent )'ear. Seetion 90. Taxes; when due and payable. All taxes due the eity of Paris shall be payable at the offiee of the city assessor colleetor and may be paid at any time after the tax rolls for the year have been eompleted and approved, whieh shall be not later than Oet. 1. The eity council may by ordinance providc that currcnt taxes paid prior to Dec. 31 of the tax year shall be subject to discounts as follo'ws: Threc per cent if paid on or before Oct. 31; two per ccnt if paid after Oct. 31 and on or before Nov. 30; one per cent if paid after Nov. 30 and on or before Dee. 31. The eity council may by ordinance pro"lide that all taxes, either current or delinquent, due the eit)', may be paid in installments (as to current taxes O"ler a period not exeeediRg ORe )'ear). Taxes whieh are not delinquent on the date of the first installment payment shall not be deemed delinquent so long as eaeh installment is paid on the date due, failing in ,,<"{hieh sueh taxes shall at once, without grace, demand or notice, be subject to such peaalty aad interest as are 26 'r .,..-......-. .