03 Explanation Packet for Charter Study Com Report

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imposed by state law (in ease of delinquent sate and eounty taxes) and be deemed and become delinquent as of February 1 of the year following assessment. Delinquent taxes paid in installments shall be as to time, amount, prematurity in event of default and all other pertinent matters be governed by the ordinance pro".,riding for installment payment of taxes, except to the extent otherwise controlled by state law. Seetion 91. Seizure and sale of personal property. The assessor eollector of taxes shall, by virtue of the tax rolls of the eity, haye power and authority to seize and levy upon all personal property and sell the same to satisfy all delinquent taxes together with all penalty, interest and eosts due on said personal property to the eity. \Vhen he seizes personal property for sueh purposes he shall keep the same at the expense of the owner until the sale is made, and shall give notiee of the time and place of sale of same by posting a written notice at the city hall door and one at another public place within the city at least ten days before the date of sale. He shall sell the same to the highest biddcr for cash for all taxes,. interest, eost and expense of earing for said property, and shall make an entry in the book of sales of the amount reali~e~. ::!~ sueh sales shall be made at the front door of the eity hall. .L\ sale of personal property for delinquent taxes shall convey "'lith it an absolute title, and the owner shall have no right to redeem the same. Seetion 92. Tax liens. The tax levied by the city is hereby declared to be a lien, charge, or eneumbrance upon the property upon which the tax is due, which lien, charge or encumbr~~~~ the eity is entitled to enforce and foreclose in any court having jurisdiction over the same, and the lien, eharge and encumbrance on the property in favor of the city, for the amount of the taxes due on sueh property is such as to give the state ;~ur;s jurisdictioD to eDforce and foreelosure said lieD on the property on which the tax is due, not only as against any resident of this state or person whose ;::~:Ree is RRlatoWR, but also as agaiRst ROR resideRts. All taxes RI'OR real e "" shall especially be a lien and a charge upon the property upon which the ;a~:~ are due, which lien may be foreelosed in any court haying jurisdiction. The city's tax lien shall exist from January 1st in eaeh year until the taxes are paid. Such lien shall be prior to all other claims, and nO gift, sale, assignment or transfer of any kind, or judieial writ of any kind, can ever defeat such lien. 27 .__.. --r ... .. . -r---...-.