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| | ===Section 131.=== | | ===Section 131.=== |
| − | That the comptroller and treasurer shall cause a proper division of the funds assessed in accordance with the terms of the levy ordinance, at the time such taxes are paid over to the treasurer by the collector; and the treasurer shall credit the sums so received separately to the several funds specified in said ordinance.
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| | ===Section 132.=== | | ===Section 132.=== |
| − | The assessor or acting assessor shall transmit the original assessment roll to the comptroller, and the copy to which the warrant shall be added to the tax collector by the first day of October or as soon thereafter as possible.
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| | ===Section 133.=== | | ===Section 133.=== |
| − | If the assessor or acting assessor, when making his assessments, shall discover that any land in the city was Lands omitted omitted in the assessment roll of either or all of the three previous years, or that any land was illegally sold for taxes and was then liable to taxation, he shall in addition to the assessment of such lands for that year, assesses the same separately, for such year or years that it may have been so omitted or was illegally sold for taxes, at the cash value thereof in such years, noting distinctly the year when such omission occurred, and such assessment shall have the same force and effect as it would have had if made in the year that the same was omitted, and taxes shall be levied and collected thereon, in like manner, and together with the taxes for the year in which the assessment is made; but no land shall be assessed for more than three years' arrears of taxes, and all lands shall be subject to be assessed into whomsoever hands they may come.
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| | ===Section 134.=== | | ===Section 134.=== |
| − | As soon as the assessment roll shall be delivered to the collector, the comptroller shall make a statement to the council showing the amount of taxes charged to the collector to be collected for the current year and the apportionment of same in separate columns to the several funds for which such taxes have been levied, and he shall make, and also publish, monthly reports thereafter, and until the tax books are closed, giving each fund credit with the amount collected thereon, as shown by the reports of the tax collector, and when the books are closed he shall make a report to the council, showing the amounts specifically allowed the collector on account of errors and insolvencies, and the amount of each fund collected and uncollected.
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| | ===Section 135.=== | | ===Section 135.=== |
| − | All taxes shall be due and payable on or after the first day of January of each and every year, and the collector is hereby vested with power and it shall be his duty to collect by levy and sale of the goods and chattels, lands and tenements assessed, all taxes that remain unpaid on the first day of April. Payment, however, will be received by the collector at any time after the first day of November; and taxes paid in November or the first ten working days in December shall be reduced by a discount of two and one-half per cent; and taxes paid in the remaining days of December by two per cent; and taxes paid in January by one per cent. All taxes uncollected, in whole or in part, on the first day of February against any person (not under the disability of infancy, coverture or of unsound mind) shall bear interest at the rate of three-fourths of one per cent, for each month or fraction of a
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| − | month, from said date until paid, or in case of personal property until levy and sale under lien, and in case of lands and improvements until the same has been advertised and sold according to law.
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| | ===Section 136.=== | | ===Section 136.=== |
| − | When the collector discovers that any land has been assessed more than once the same year, he shall collect only the tax justly due thereon, and shall make return of the balance as a double assessment and shall be credited therefor by the council and comptroller, and he shall notify the different parties to whom the property is assessed. He shall also report to the council the errors, double assessments and insolvencies for which he is to be credited under different heads, giving in every case the names of the parties on whose account the credit is to be allowed.
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| | ===Section 137.=== | | ===Section 137.=== |
