§ 68-1. Owner on January 1 liable for payment of tax on property.  


Latest version.
  • Every person owning or holding real property or tangible personal property subject to taxation for municipal purposes on January 1 of any calendar year, including all property on that day, shall be liable for taxes thereon for such year.

(Ord. No. 150531 , § 2, 7-9-15)