The Yakima herald. [volume] (North Yakima, W.T. [Wash.]) 1889-1914, 1893-11-16
Ordinance No. 2O8,

An ordinance concerning the assessment, levy
The City Of North Yakima does ordain as fol
lows:
srcTIos !. An property. both real and per
purposes within the city limits OF the CITY oi
North Yakima on the LIST dav OF Aprfl Of each
year shall be subject TO taxation.
the city Of North Yakima and shall perform the
same duties In relation thereto as the County As
SCISSOR Is required TO do under the existing state
laws In county assessments.
SIC, 3. SAID City Assessor shall. between the
hrst dav 81 April and the first Monday of De
cember OF each year, ascertain BY diligent In
IN the CITY on North Yakima and also all the
taxable personnel and real uroperfv therein on
the first day of April at y o'clock N, .-and make
aud anpraise the same according to the exlslng
laws for county and state assessments
SEC. 4 The City Assessor must complete his
assessment roll on or before the third Monday
Of December Of each wear and file the same in
the once OF the City Clerk together with the de-
,aii lists and statements Of all persons assessed
ranged and must take and subscribe an affidavit
In said roll before the city justice Of the peace,
which affidavit shall be substantially In form as
prescribed by existing state laws for the county
assessor. changing the name from county to city
whenever II appears in said andavifs.
SIC. ). The eity council or a majority of
them. shall constitute the board for the equallz.
alton ~ taxes and correction Of errors In the
city assessment roll IN the Cisy OF North Yakima
and shall annually hold its sessions for the
equalization of taxes and corrections of errors
In the assessment roll at the Office Of the city
clerk. which session shall commence on the
first Monday after the first day OF January
In each year and eontinue until such
business IL completed and perform the
same duties in the equalization of city taxes as
are prescribed hv the existing laws for the coun-
~ board Of equalization, provided that such ses-
sion shall not exceed one week.
SEC g. The CITY Clerk shall he clerk of said
~ md fha At.tia nf al. IL
in relation thereto shall be the same ms pre-
scrihed by existing state laws for the county
auditor, ehsnsing ihe name county to city and
SIC, 7. The City Council must, on the third
Monday of January of each year. estimate and
neIernlne ne amount Of money 70 be raised in
shall at the same session levy the taxes upon The
assessed vane Of the taxable property in the city
ms equalized: such assessment. determination
and levy shall be entered at large In the journal
of the counst
SEC. s. The Board OF Equalization shall direct
the clerk TO place upon and add to the assess
ment roll any property real or personal, subject
TO taxation which II NAV discover 10 have been
omitted by the assessor, and must assess the
same NJ a true and fair value rs compared with
the average valuation of property Of the same
or similar Kind as made by the assessor.
SEC; 9. On or before the first Monday Of
March of each wear the citv clerk shall deliver to
the city treasurer the assessment roll to be styled
THE Assessment and Tax Roll OF the City OF
North Yakima for the Year is" with his war
quired by law for the county auditor, II the
county assessment roll. changing the name
county to city aud the name county auditor 10
city clerk therein. And the city clerk shall alsS
az the same time file in the office
OF the city treasurer the detail lists
and statements Of al persons assessed
ally. which shah be preserved therein as re-
9uired BY the existing state law. in the ONCE OF
Sac. 10. The City Treasurer must. within Eve
DAYS after the receipt of the assessment roll,
publish ,s,,nn IN "a newspaper OF general circu.
for the year is- is now in his possession
for the collection Of taxes levied therein; that
taxes will be delinquent on the soth day of
less paid prior thereto the penalty and interest
prescribed by existing state laws will be added
to the amount thereof and the time and place ct
which payment OF taxes NAV be made such
state laws.
aud every of the duties in the collection OF city
taxes prescribed by existing state laws that are
for the government OF the county treasurers In
SIC. H. The assessment OF property the form
OF the assessTe nt roll. the rule for aseertainng
the ownership Of property and in whose name IL
may be assessed and the collection OF city taxes
shall I've made In the manner prescribed By ex-
isting laws for the assessment and collection of
state and county taxes
SEC. 3D. The fees and costs, penalties and in
terest for and on city taxes and for the collection
thereof shall be the same as that prescribed by
existing laws for the state and county taxes and
the effects of sales and deeds and the right OF re
demptinn shall be the same.
SEC. Ia. Whenever any general or special tax
has been levied as provided and authorized by
this ordinance. the city charter of the City OF
North Yakima. and the general revenue laws of
this state, every part thereof shall bear interest
the same as county and state taxes under exist
ing state laws from the time II is due and paya-
BILE until paid or collected and shall be lien
from said date upon any real property owned by
the party assessed
SIC. Is. The City Clerk shall perform all the
duties in relation TO taxes and taxation for city
purposes as prescribed by state laws as duties
nf the county auditor and county clerk In rela.
ton to taxes and taxation for county and state
purposes
SIC l6. The City Treasurer shall perform all
and every OF the duties in relation to the collec-
ton OF city taxes as are now prescribed as the
duties OF the county treasurer in relation to the
collection OF county aud state taxes.
SEC. IL. The City Attorney shall perform all
OF the duties in relation to city taxes as are pre-
seribed by the existing state law the duties OF
the county attorney in relation to the county
and state taxes.
SIC. IS. The City Marshal shall perform the
same duties in relation TO city taxes as are re.
CURED of the sheriff in relation to county and
state taxes.
SEC. 10 All ordinances and PARTS of ordi-
nances In conflict with this ordinance are here
by repealed,
Approved November 18th, 1898
WIN r. PR0SSER, Mayor,
Passed the Council this 18th day OF November,
A. D., 1898 ]. BARIHoLET, JR.,
City Clerk.