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ORDinANCE S-2161 <br />Page 8 1 <br /> <br />are one and the same, or where the business property is leased or <br />rented by the owner-lessor as commercial or residential rental <br />property as hereinabove defined in section 21-3. If the business <br />license taxes are not paid when due, such tax, penalty and interest <br />shall constitute an assessment against such business property for <br />the amount thereof, which lien shall continue until the amount <br />thereof, including all penalties and interest are paid, or until it <br />is discharged of record. <br /> <br /> The conviction and punishment of any person for transacting <br />and carrying on any business within the city without a business <br />license shall not excuse or exempt such person from the application <br />of the lien provisions of this section; nor shall it serve as a bar <br />to a civil action brought in the name of the city, in any court of <br />competent jurisdiction. <br /> <br />Bec. 21-123. Notice of hearing of lien. <br /> <br /> The collector shall file with the city manager a written <br />notice of those persons against whose property the city will file <br />liens. Upon receipt of such notice the city manager shall present <br />same to the city council, and the city council shall forthwith, by <br />resolution, fix a time and a place for a public hearing on such <br />notice. <br /> <br /> The collector shall cause a copy of such notice to be served <br />upon the owner of the business/business property not less than ten <br />(10) days prior to the time fixed for such hearing. The collector <br />shall give notice in the following manner: <br /> <br />(1) By serving it personally, or causing it to be served <br /> personally by a duly authorized agent; or <br /> <br />(2) <br /> <br />By depositing it in the United States mail, postage <br />prepaid, addressed to the owner of the business/business <br />property at the address listed in the most recent <br />property ownership records provided to the city by the <br />county assessor. <br /> <br />As of the date that the collector causes notice to be served or <br />mailed shall comprise proper service. When made by mail, service <br />shall be deemed complete at the time of deposit in the United <br />States mail. <br /> <br />21-124. Collection of delinquent taxes by special tax <br /> roll assessment. <br /> <br /> With the conformation of the report by the city council, the <br />delinquent business license tax charges contained therein which <br />remain unpaid by the owner of the business/business property shall <br />constitute a special assessment against said business property and <br />shall be collected at such time as is established by the county <br /> <br />8 <br /> <br /> <br />