§ 8-2.301. Transfer of Duties.

(a)

Taxes. The duties of the Council, Assessor, Tax Collector, Auditor, Director of Finance and City Clerk of the City, with respect to the assessment of property in the City for the purpose of ad valorem taxation thereof, to the equalization and correction of such assessments, to the collection, payment and enforcement of such taxes hereafter becoming a lien, to the sale of property for nonpayment of such taxes levied for municipal purposes, and to the redemption of such property from sale or other penalties for nonpayment of the municipal taxes of said City, shall be performed by the officers of the County charged respectively with the performance of duties of the same character as the officers of said City whose duties are to be performed by such County officers.

(b)

Assessments. The Council, by resolution, is hereby authorized to transfer the duties of the Council, Assessor, Tax Collector, Auditor, Director of Finance and City Clerk of the City with respect to the collection of cash assessments or assessments of less than fifty dollars ($50.00) heretofore or hereafter levied for municipal improvements to the officers of the County charged respectively with the performance of duties of the same character as the officers of said City whose duties are to be performed by such County officers.

(c)

Duties Not Transferred. All duties now being performed by the above-mentioned City officers which are not specifically transferred by or pursuant to the provisions of this article shall continue to be performed in accordance with the applicable laws of the City.

(Ord. 1055-N.S., amended by Ord. 36-C.S., and Ord. 213-C.S., effective 1-2-58)