City Clerk December 7, 2017

Ordinance 01, Series 15/16 Ad Valorem Taxes

CITY OF WINDY HILLS
ORDINANCE NO. 1 Series 2015/2016

AN ORDINANCE RELATING TO THE LEVY OF AD VALOREM TAXES FOR THE CITY PURPOSES FOR FISCAL YEAR ENDING JUNE 30, 2016

            WHEREAS,  by Ordinance No. 83, Series 1973, the City of Windy Hills elected to use the annual County assessment for properties situated in the City of Windy Hills, and
            WHEREAS, there has been deposited with the City Clerk a complete list of all taxable property located within the City as of January 1, 2015.
            BE IT ORDAINED BY THE CITY OF WINDY HILLS:

Section 1       The tax rate for the fiscal year ending June 30, 2016, is herby levied and fixed at the rate of $0.170 per $100.00 of property as assessed for taxation.
Section 2            The City Clerk shall make out and mail tax bills, sequentially numbered, from the assessment rolls as certified on or before October 1, 2015.
Section 3            The payment of tax bills shall be made to the City Treasurer and shall be subject to the discounts and penalties listed below and the collection remedies provided by law.

A. A discount of 40% shall be allowed on tax bills paid during October, 2015.

B. The face amount of a tax bill shall be payable during November and December, 2015.

C. On tax bills paid after December 31, 2015, there shall be added thereto a penalty of 10% of the tax due plus interest from the date due at 1-1/2% per month or part thereof, compounded monthly, or $10.00 if the penalty and interest are less than this amount, plus lien filing and release fees.

D. All delinquent tax collection expenses incurred by the city, including lien filing and release fees, and collection/attorney’s fees of $150, shall be deemed a penalty in addition to that specified in Subsection “c” above and shall be encompassed within the City’s lien.

Section 4            The proceeds of such taxes shall be used for the general operating expenses of the City, including the purchasing of City supplies, the erection of City signs, the general maintenance of public ways in the City, payment of bond premiums for City officials, sanitation, public safety and the payment of all the expenses incurred in the necessary and proper municipal functions as may be properly ordained or resolved by the City Council.
Section 5.            The ordinance shall take effect and be in force from and after its passage and publication.

First Reading held May 11, 2015; Second Reading, Passed and Approved, June 8, 2015.