The text
Sec. 74-1. - Payment of taxes prior to issuance of business license.#
(a)
Prior to the issuance, renewal or transfer of any license or permit required for the conduct of any business activity on any property in the city, the board of public safety shall require, and the applicant shall submit to the board of public safety, proof satisfactory to the board that all state and local taxes arising out of the licensed establishment have been paid.
(b)
Upon affirmative recommendation of the city tax collector and after hearing before the board of public safety, this requirement may be waived by the board of public safety, if, and only if, the board finds enforcement of the requirement would impose extreme hardship substantially different in kind, and said enforcement would not be in the public interest. Among other factors, the board of public safety shall consider the previous license history and previous tax payment history of said applicant.
(Code 1971, § 21-2)
Sec. 74-2. - Deferral of sewer assessments.#
When authorized by the city finance director, the city sewer authority may provide temporary sewer assessment relief for all persons that would qualify for a tax credit under P.L. 1997, chapter 28, as amended, and subject to the conditions and definitions of that chapter. Such relief may include complete or partial deferral of the assessment until such time as the assessed property is partially or fully owned by any person that would not qualify for a tax credit under P.L. 1977, chapter 28.
Once any property subject to a sewer assessment is sold or otherwise transferred by an owner benefiting from a deferral of that assessment, all deferred assessments shall be payable by one or both of the parties to the transaction, together with all interest that has accrued on the assessment during the period of deferral.
The interest shall be limited to the amount which would have been due and payable on the installment due date, if the deferral had not been requested and approved, and payment had been made on time. Interest shall not be compounded and shall not be computed at the rate established for nonpayment of city taxes as said deferred payments are hereby deemed not to be overdue. Upon termination of the deferral period, payments due shall not exceed the amount which would have been due and payable if no deferral had been requested and authorized.
(Ord. No. O-98-3, § I, 2-9-98)
Editor's note— Section I of Ord. No. O-98-3, adopted February 9, 1998, amended Ch. 74 by adding § 74-146. For purposes of classification, such new provisions were included herein as § 74-2 at the discretion of the editor.
Sec. 74-3. - Waiver of interest on overdue tax payments#
(a)
The tax collector is hereby authorized to waive the interest for one quarter's payment and to reinstate quarterly tax payments on a resident's overdue tax payment if all of the following conditions are satisfied by the taxpayer:
(1)
The property subject to the overdue payment is the residence of the taxpayer and has been for at least five consecutive years; and
(2)
The request for a waiver of interest is in writing signed and dated by the taxpayer; and
(3)
The taxpayer has made timely payments of taxes to the city for the five years immediately preceding the tax payment which is overdue. The burden of proof of timely payments shall be upon the taxpayer.
(4)
The bill for which the payment is overdue was issued less than two years prior to the date of the request for a waiver of interest.
(b)
In no event shall the waiver of interest on a tax bill exceed $500.00. Decisions of the tax collector shall be in writing and contain a notice of the city council claim procedure. If the taxpayer receives an adverse decision from the tax collector, then within ten days of the decision of the tax collector, the taxpayer may file a claim for reimbursement of the interest with the city council.
(Ord. No. O-01-6, § I, 4-24-01)
Sec. 74-4. - Processing of tax payments.#
All payments of taxes received by mail shall be credited to a taxpayer's account as of the date of the United States Postal Service postmark on the envelope containing the payment.
(Ord. No. O-16-8, § I, 3-8-16)