1968 Recommendations to Change Fiscal Year

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Se 79.. Board of equalization; •reoerds; royal of rolls. board shall be required to keep an alWatd record of all its proceedings, which 'shall be available for public in- spection. Immediately upon completion of itd work, the board shall- certify its approval of the assessment" rods *hich . shall be returned to the commission, which shall thereupon.appro" the said rolls as returned to it and thereupon adopt the same as the assessment rolls to be used for the collection of taxes for the current year. Section 80. Taxes; when due and payable.' All taxes due the City of LaPorte shall be payable at the ' office of the city assessor -collector and may. be paid at any time after the tax rolls for the year have been completed and approved, which shall be not later than October first. Taxes shall be paid before February first and all such taxes not paid prior to such date shall be deemed delinquent and shall be subject to such penalty and interest as the commission may provide by ordinance. Section 81. Seizure and sale of personal property. The assessor -collector ' of taxes shall- by virtue of his tax rolls have power and authority to seize and levy upon all personal property and sell the same .to satisfy all taxes, tD. gether with all penalty, interest and costs due on said personal property by said delinquent to the city. When he seizes per- sonal property for such purposes he shall keep the same at the expense of the owner until the sale is made, and shall give notice of the time and place of sale of same by posting 'a written notice at the city hall door -and one at another public place within the City of La Porte at least ten (10) days be. fore the date of sale. He shall sell the same to the highest bidder for cash for all taxes, interest, cost and expense of caring for said property,. and shall make an entry in the book of sales of the amount for taxes, cost and' expenses refunding surplus to said delinquent. All such sales shall be made at the front door of the city hall. A sale of personal property for deiinquent taxes shall convey with it an absolute title subject to the right of the delinquent to redeem the same within ten (10) days from the date of said sale. Section 82. Tax liens. The tax levied by the city is hereby declared to be a lien, charge, or encumbrance upon the property upon which tact is due, which lien, charge, or encumbrance the city is entitled to. enforce and foreclose in any court having jurisdiction over the same, and the lien, charge and encumbrance on the prop- erty in favor of the city, for the amount of taxes due on such property is such as to give the state courts jurisdiction 'to enforce and foreclose said lien on the property on which the tax is due, not only as against any resident of this state or person whose residence is unknown, but- also as against non- residents. All taxes upon real estate shall especially be a lieii and a charge upon the property upon which the taxes are due, which lien may be foreclosed in any court having jurisdiction.