Chapter 4.28. PROPERTY TAXES  


§ 4.28.005. Short title.
§ 4.28.010. Fiscal year.
§ 4.28.015. Real estate or real property defined.
§ 4.28.020. Taxes defined.
§ 4.28.025. Assessment roll—Assessor's duty.
§ 4.28.030. Owner statement of property.
§ 4.28.035. Statement of property—Completion.
§ 4.28.040. Authority vested in city assessor.
§ 4.28.045. Statement of property—Noncompliance by owner.
§ 4.28.050. Authorized tax exemptions.
§ 4.28.055. Obtaining accurate land descriptions.
§ 4.28.060. Estimate of property value by assessor when.
§ 4.28.065. Property outside city consigned for sale.
§ 4.28.070. Assessment of designated representatives.
§ 4.28.075. Assessment of property concealed or misrepresented.
§ 4.28.080. Assessment book—Kept by assessor—Contents.
§ 4.28.085. Assessment book—Index.
§ 4.28.090. Assessment roll—Completion date—Persons notified.
§ 4.28.095. Land claimed by 2 persons.
§ 4.28.100. Assessor liability for unassessed property.
§ 4.28.105. Action against assessor for failure to assess.
§ 4.28.110. Equalization of assessments by board.
§ 4.28.115. Power of board to change assessment figure.
§ 4.28.120. Notice of intention of assessment increase.
§ 4.28.125. Application for valuation reduction—Hearing.
§ 4.28.130. Assessment roll—Additions of unassessed property.
§ 4.28.135. Changes in assessments deemed incomplete by board.
§ 4.28.140. Clerk to record changes made by board.
§ 4.28.145. Controller to total and enter valuations.
§ 4.28.150. Estimates and approval of city budget—Tax rate fixed.
§ 4.28.155. Taxes figured and notices of payment.
§ 4.28.160. Assessor duty upon tax payment.
§ 4.28.165. Provisions for separate valuation of interests.
§ 4.28.170. Dates noted of payments or partial payments.
§ 4.28.175. Places for receipt of tax payment.
§ 4.28.180. Force and effect of tax.
§ 4.28.185. Daily payments into city treasury.
§ 4.28.190. Dates of tax delinquencies.
§ 4.28.195. Return of roll to controller and delinquent tax list.
§ 4.28.200. Delinquent tax list duties of controller.
§ 4.28.205. Assessor charged with amount of delinquent taxes.
§ 4.28.210. Delinquent tax list published.
§ 4.28.215. Notice of property sale to satisfy liens.
§ 4.28.220. Property redemption report.
§ 4.28.225. Affidavit and publication copy filed with clerk.
§ 4.28.230. Additional charge added to delinquent tax.
§ 4.28.235. Sale of property to city—Assessor settlement.
§ 4.28.240. Assessment book—Entries after property sale.
§ 4.28.245. Certificate and entries of property sale for tax.
§ 4.28.250. Redemption—Right granted and procedure given.
§ 4.28.255. Redemption—Payment installments.
§ 4.28.260. Redemption—Interest rates for certain tax years.
§ 4.28.265. Redemption—Extension of right—Payments.
§ 4.28.270. Redemption—Rates for installments.
§ 4.28.275. Redemption—Certain property not disposed.
§ 4.28.280. Redemption—Property deeded to state and city.
§ 4.28.285. Redemption—Property sold before April 27, 1940.
§ 4.28.286. Redemption—Quitclaim deed authorized when.
§ 4.28.290. Redemption—Payments deposited in general fund.
§ 4.28.295. Property not redeemed deeded to city.
§ 4.28.300. Proved deed is evidence of proceedings.
§ 4.28.310. Prima facie evidence of assessment book.
§ 4.28.315. Final report after sale completion.
§ 4.28.320. Procedure for sale of city acquired property.
§ 4.28.325. Postponement of sale.
§ 4.28.330. Notice of termination of redemption right.
§ 4.28.335. Absolute termination of redemption right.
§ 4.28.340. When city may dispose of property.
§ 4.28.345. Controlling provisions.
§ 4.28.350. When property deeded to city may not be redeemed.
§ 4.28.355. Terminated redemption right—Notices mailed.
§ 4.28.360. Terminated redemption right—Notice contents.
§ 4.28.365. Terminated redemption right—Notices published.
§ 4.28.370. Terminated redemption right—Time set.
§ 4.28.375. Redemption after termination time set.
§ 4.28.380. Municipal use of property sold for taxes.
§ 4.28.385. Claims for tax refunds.
§ 4.28.390. Cancellation of taxes or penalties.
§ 4.28.395. Property assessed more than once in a year.
§ 4.28.400. Correction of clerical errors on documents.
§ 4.28.410. Land not sold when assessment error discovered.
§ 4.28.415. Land ownership mistake not to affect sale.
§ 4.28.420. Assessment of undeeded city property.
§ 4.28.425. No sale under assessment of Section 4.28.420.
§ 4.28.430. Redemption of property assessed under Section 4.28.420.
§ 4.28.435. Property redemption money paid to city.
§ 4.28.440. Redemption—Partial permitted if separate valuation.
§ 4.28.445. Assessment payment under owner protest.
§ 4.28.450. Assessment noncollection if land owned in fee.
§ 4.28.455. When tax amount uses rate of previous year.
§ 4.28.460. Satisfaction of assessments in Section 4.28.450.
§ 4.28.465. Auction to satisfy assessment in Section 4.28.450.
§ 4.28.470. Taxes levied on franchises.
§ 4.28.475. Tax repayment for reduced valuation.
§ 4.28.480. Assessor procedure after collections made.
§ 4.28.485. Assessor liable for failure to collect tax.
§ 4.28.490. Corrections in assessor's books or maps.
§ 4.28.495. Correction of errors made by controller.
§ 4.28.500. Performance of acts prevented by court.
§ 4.28.505. Extension of time for actions under chapter.
§ 4.28.510. Informality or time limit noncompliance.
§ 4.28.515. Time extended when deadline on holiday.
§ 4.28.520. Tax payments in legal tender.
§ 4.28.525. Tax assessments under prior law.
§ 4.28.530. Person defined.
§ 4.28.535. Construction and conformance of law.