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)