Lewiston teller. [volume] (Lewiston, North Idaho) 1878-1900, 1889-09-05
NEW TO-DAY.
ordiu.ncs No. Ioe.

l
OrdiuAncs No. LOG.
An ordinance in relation TO assessment ant
/ Taxation and providing fer the assessmsn
ofpropert, and Poll taxs. The equalization
Of assessments and the levy and collections
Of taxes.
2Ae City Of Leriston does ordain az foLors
SEC /. The city council shall make the reg
ular tax levy ana fix this rate Of taxes ct the
regular meeting in August Of each year.
| SEC Tho city assessor shah annually. be-
tween the second Tuesday Of August and Sept
enber Of each year, ascertain the names OF all
| taxable Inhabitants and all property in said
city. subject to taxation and make = correct
list. with the valuation thereof and must a.
ssss such property to the psrsons by whom il
| was owned Or claimed or in whose possession
or control it was on tho second Tuesday Of
Auedst Of that year or On the day Of the -
sessment % aforesaid, but NO mistake IN the
! name Of the owner VI supposed owner Of the
property shsll render the asssssmsnt hereof
| inv Aid; such assesslneBt must be made IN the
manner prescribed ~ Law Ter assessing prop.
| srty for territorial sad county taxes. ssd the
| ssssssment roll shsll be. substantially in the
form used fer county purposes. such changes
being made ~ 70 exclude matter inappieabls
| to the city assessment. The assessor shall
certify and return said assessment to the city
clerk ID Or before the third tuesday ofsSeps.
sm6er VI each year,
SGc. 3. The CITY clerk shall Immediately
| thereafter extend the taxes 10 levied upon
assessment rpll and give notice Of such return
| asd VI the time the council will meet to revise
AID equslizs tho assessments, by publication
in city uesspapcr. and in the meantime the
| assessment roll shall remain In his Office for
the inspection Of all persons interested.
SEC. 4. Tie City Council shall sit ~ .
Board of Equalization. for tho revision, cor.
| rection and equalization Of assessments. At the
first regular meeting in October Of each year
and continue in session frsm day TO day until
such business 10 completed, 1t which time any
person feeling himself aggrisved BY ~ such
assessment, in valuation or listing Of property.
may apply in writing to have such assessme mt
revised and corrected. In acting upon such
applications witnesses may be examined 40
cording to the rules Of evidence in courts Of
justice.
SEC. 5. During the session Of tho board
tho assessor shall 10 present and make any
statement IN questions before the board
SEC. 6. The city clerk must % soon - the
assessment roll 10 revised and equalized nate
all chsnges xnd corrections thereon AMI adj
up the valuations. and enter the valuation Of
each kind Of property and the total valuatisn
Of all property on tho assessmedt roll and
carry out In separate money columns the total
Of taxes to each person, and place said roll in
the hands Of the city treasurer fer collection
Ssc I. The Treasurer shall. 80 seoA 10 he 70.
ceives the assessment roll from the clcrk, give
notice. BY publication 10 . newspaper pub.
lishcd in The city. that taxcs will DO received
BY him up to the time the Same will become
delinquent, specifying such time.
Alttaxes. as above provided for, may BE- paid
to the treasurer. up to the last Tuesday In
December VI each year, at which time they
shall become delinquent. and Il! taxes not
paid sbctore that date are thcresfter delinquent
taxes and shall bear interest at the rnts Of one
and one half percent per month until paid and
shall be collected with ten per cent per annum
additional.
Sac. .. Within ave days from the expira-
tion Of the time limited fer paying taxes to the
treasurer, that ol6csr mutt return the tax roll
to the council. distinguishing thereon the
taAss paid ana those rcmaining uapaid. and
mako out. in alphabetical order. complete
delinquent list Of ail persona and property then
owing taxes, and certify the came.
$50. .. The council must, at its regular
meeting in January oi each year. order the
clerk to deliver besaid delinquent tax list 10
tho city attorney charging him with the amount
Of such taxes and take his receipt therefore.
with directions thereon, requirin said attorney
to commenccscivil ection against iii DC sons
whose taxes are marked delinquent thereon
within ninety days after said delinquent list il
delivered to him, provided that the council,
may. for cause, except any whose names M
pear thereon ~ delinquent from said civil
action.
src. 10. Tho City attorney shall give
notice in newspaper in said city that said
delinquent tax list is in his hands for collection
and shalt give thirty days notice after the
first publication Of said notice before conmerc,
ing action for the payment Of i'd taxes.
Sec. III. At the expiration Of said thirty
days the said attorney shall proceed to collect
such taxes with interest. penalties aad costs in
the manner prescribed in the charter ef said
city. and shaN receive for his full cvmpen.a-
ton therefore the fees provided for therein.
ssc. IL. Al proceedings upon levy Of
execution aud safe Of property for delinquent
taxes shall be had in accordance with the
provisions VI said charter.
SEC ID. The city assessor shall at tho time
VI making the annual assessment Of property
list tie names Of att pers.ns, within the civ.
Liable to pay road pol! tag. whenever the
same shall 10 levied by the council, and shat
demand from each person the payment Of such
psH tax giving to each person paying such tax
. receipt therefor. aud mark tho same paid
on the assessment list. He shsN return such
list TO the council with tho return of his assess
ment Of property and pay over 10 the city
treasurer the money received by him and tsko
his receipt therefor and file it With the clerk
Sac. IA. The said poll tax list shall he
given to the city Inarshai. who shall proceed
at once to collect tho unpaid poll taxes tbsre
on from the persons owing the tag. He shall
also place upon said list the names Of AZ per.
sens IN said city liability for such tag. whe
ehau fail TO produce receipt therefor fer the
current year. He shall demand the amount
due from the person liable, with ten per ceot
thereon additional and shall proceed at once
to ccllect the same, together with c.sts and ex.
pcnses. from any persSn who shah fail to pay
the same when demanded in the manner pre-.
scribed in the city charter. :
SEC. 10. The city marshal shall return al
warrants for the collection Of delinquent poA
taxes within thirty days fism the date thereof.
The Council may order ON alias warrant 10
issue for the collection of any kuch taxes not
made on previous one. an costs and charges
for the collection Of delinquent poll taxes must
be made on = warrant and collected a. part
Of the tax.
kEc. 16. The city marshal shall settle with
tho city clerk on the FIRST Monday of each
month Of all taxes collected by him and 6ls
With the city clerk all receipts for taxes hy
him collected and paid over to the city treas.
urer. lle shalt receive In full compens alton
for his services, a. tax collector, ten per cent
of All taxes by him collected.
Sac. II. This ordinance shall take effect
and Be in force from and after it, passage
and publication.
Attest. D. NJ. WHITE, Mayor.
J. N. Hows, City Clerk
I'D q