Same, reassessment. How made. board of equalization shall find such benefits to be equal and uniform, such levy may be according to the front foot of the lots or real estate within such sewerage district, or according to such other rule as the council sitting as such board of equalization may adopt for the distribution or adjustment of such cost upon the lots or real estate in such district benefited by such improvement; and all taxes or assessments made for sewerage or drainage purposes shall be collected in the same manner as other special assessments and shall be subject to the same penalty. And where sewers have been heretofore constructed, and any assessment to cover the cost thereof has been declared void, or doubts exist as to the validity of such assessment, the mayor and council, for the purpose of paying the cost of such improvement, are hereby authorized and empowered to make a reassessment of such cost on the lots or real estate lying and being within the sewerage district in which any such sewer may be situated, to the extent of the benefits to such property by reason of such improvement, and such re-assessment shall be made substantially in the manner provided for making original assessments of like nature, as herein provided, and any sums which may have heretofore been paid toward said improvement upon any lots or real estate included in such assessment shall be applied under the direction of the council to the credit of the persons and property on account of which the same was paid; and in case the credit shall exceed the sum re-assessed against such per Refunding tax paid. sons and property as herein provided the council shall cause such excess, with lawful interest, to be refunded to the party who made payment thereof; Refin and the taxes so re-assessed and not paid under a prior assessment shall be collected and enforced in the same manner as other special taxes and shall be subject to the same penalty. have The several pur- may be levied objects for which taxes and the dol- maximum SEC. 79. The mayor and council shall power to levy and collect taxes for general poses not exceeding fourteen (14) mills on the lar valuation in any one year, and on all the real estate and personal property within the corporate limits of the city, taxable according to the laws of this state, including all interests or business so taxable, and shall also have power to levy and collect taxes on all such property, for the sole and exclusive purpose of repairing, modifying, reforming, or changing, and maintaining curbs and gutters, and for cleaning and repairing pavements, not to exceed three (3) mills on the dollar valuation in any one year, taxes levied for said purposes to be and constitute a special fund therefor; and shall have power to levy and collect on all such property for the sole and exclusive purpose of maintaining and cleaning sewers, not to exceed a half mill on the dollar valuation in any one year, taxes levied for said purpose to constitute a special fund therefor; and shall also have power to levy and collect on all such property, for the sole and exclusive purpose of maintaining and paying the police department of any such city, not to exceed five (5) mills on the dollar valuation in any one amounts of each. Assessment roll, how made Ratio of warrants that may be issued to taxes levied. City clerk year, taxes levied for said purpose to constitute a special fund therefor; and shall also have the power to levy and collect on all such property, for the sole and exclusive purpose of maintaining and paying the fire department of any such city, not to exceed four and one-half mills on the dollar valuation in any one year, taxes levied for said purposes to constitute a special fund therefor; the valuation of such property to be taken from the last previous assessment roll of the proper county, and it shall be the duty of the county clerk to permit the city clerk to make out from the assessment rolls of the county an assessment roll for the city of all property liable to taxation as above specified. Provided, That the authorities of any such city shall not in any such year issue warrants or orders to an amount exceeding ninety (90) per cent of the amount of taxes levied for such year, and the amount actually received from other sources, and said city authorities shall not contract or incur any indebtedness, in addition to the amount for which they are authorized to issue warrants, or orders, or bonds. Upon the completion of such copy of said assessment roll the city clerk shall add to said roll all storehouse, warehouses, shops, and other buildings within the right of way, or along, or adjoining, or adjacent to any side track of such railroad, or within the right of way of such telegraph company, used for used for purpose of rent by said company, or purposes other than the ordinary operations of said company, and not appearing upon the county rolls by reason of having been returned to the state board or otherwise assessed the same as personal property as near as may be to correspond with the assessed value of like property on said county roll for the purpose of taxation for municipal purposes, and such assessment shall be subject to equalization by the city council the same as other property when sitting as a board of equalization. council may SEC. 80. The mayor and council are hereby Mayor and required to make provisions for a sinking fund to Png fund. redeem at maturity the bonded indebtedness of the city, and also to provide for the payment of interest on its bonds as such interest may mature; and for such purpose the mayor and council thereof shall levy and collect a tax not exceeding one per cent in any one year upon all property taxable for general city purposes. SEC. 81. The mayor and council shall have Water tax. power to levy and collect taxes for the special purpose of paying rents for water for fire purposes and for public use not exceeding four mills on the dollar in any one year upon all property taxable for city purposes. paid in cash. SEC. 82. All municipal taxes and all local or Taxes to be special assessments in such city shall be paid in cash. estate for taxes. SEC. 83. All municipal taxes shall be collected May sell real from the personal property of the person, persons, or body corporate owning the same, whenever the same is practicable, and whenever personal prop Ordinances to secure collection of taxes. Council shall sit as board of equalization. erty cannot be found belonging to any such person, persons, or bodies corporate, then in that case all such delinquent taxes as may have been levied on any real estate within such city shall be collected by the county treasurer of the county in which such city is situated, by sale of such real estate, the same as in case of delinquent county taxes. SEC. 84. The mayor and council shall have full power and authority to pass any and all ordinances not inconsistent with the laws of this state that they may deem necessary to secure the speedy and thorough collection of all municipal taxes and special assessments. SEC. 85. The city clerk shall complete the assessment roll for the city on or before the second Monday in October of each year, unless otherwise ordered by the council, and when such roll is completed the council shall hold a session of not less than five days, as a board of equalization, giving notice of such sitting for at least six days prior thereto through the official paper of the city. The mayor and council shall at its first regular meeting in July, 1887, make a levy for the six months, commencing July 1, 1887, for one-half the amount Levies, when herein authorized to be levied annually, the same to be made upon the valuations, as shown by the assessment roll for the year 1887, such assessment roll to be completed on or before June 15, 1887, and shall thereafter make the annual levy at the first regular meeting of the city council in February of each year. And in all cases, before any special taxes that may be levied, except for con made. |