PART I THE CHARTER
Sec. 112. Tax bills.
Immediately after the levy is made by the Board of Aldermen in each
year, the director of finance shall give notice of the making of the levy in one
or more newspapers of general circulation in the city. He shall make out and
mail to each taxpayer or his agent a bill or account of the taxes due from him.
This bill or account shall contain a statement of the amount of real and
personal property with which the taxpayer is assessed, the rate of taxation, the
amount of taxes due, and the date from which they will bear interest. In case
the owner or his agent cannot be found, the director of finance shall attach the
bill or account to a piece of the real property, or deliver it to the servant or
bailee in custody of the personal property so assessed. He shall keep a copy of
the bill or account with a memorandum thereon of the date of mailing,
delivering, or posting on the property, as the case may be, of such bill, and
such memorandum shall be prima facie evidence of such mailing, delivering, or
posting. (Acts 1951, ch. 539, § 112; Res. No. 98-14, § 1, 6-4-98; Res.
No. 06-23, § 1, 7-6-06)
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