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Section 6.10. Property Taxes. All property subject to taxation for State or county purposes, assessed as of January 1 in each year, shall be subject to the property tax levied by the City of Clarkesville.
Section 6.11. Tax Levy. The council may assess, levy and collect an ad valorem tax on all real and personal property within the corporate city limits of the city that is subject to such taxation by the State and county. This tax is for the purpose of raising revenues to defray the costs of operating the city government; providing governmental services; for the repayment of principal and interest on general obligations; and for any other public purpose as determined by the council in its discretion.
Section 6.12. Millage Rates; Due Dates; Tax Bills. The council by ordinance shall establish a millage rate not in excess of 7 mills for general operating funds, for the city property tax; a due date; and in what length of time those taxes must be paid. The council by ordinance may provide for the payment of these taxes by installation or in one lump sum, as well as to authorize the voluntary payment of taxes prior to the time when due, and may, in its discretion, provide for a reduction in the amount due for such voluntary payment.
Section 6.13. Collection of Delinquent Taxes. The council may provide by ordinance for the collection of delinquent taxes by fi. fa. issued by the city clerk and executed by any police officer of the city under the same procedure provided by the laws governing execution of such process from the superior court, or by the use of any other available legal processes and remedies. A lien shall exist against all property upon which city property taxes are levied, as of the assessment date of each year, which lien shall be superior to all other liens, except that it shall have equal dignity with those of Federal, State or county taxes. In cases of hardship, the council shall have discretionary authority to waive any and all penalties imposed by this Charter on delinquent taxes, fees, assessments or on other amounts due to the city.
Section 6.14. License Fees, Occupational Taxes, Excise Taxes. The council by ordinance shall have full power to levy such license fees and specific or occupation taxes upon the residents of the City of Clarkesville, both individual and corporate, and on all those who transact or offer to transact business therein, or who practice or offer to practice any profession or calling therein, as the council may deem expedient for the public health, safety, benefit, convenience or advantage of the city; to classify businesses, occupations, professions or callings for the purpose of such taxation in any way which may be lawful; to require such persons to procure licenses; to compel the payment of such licenses by execution or any other lawful manner; and to make laws and regulations necessary or proper to carry out the powers herein conferred, and to prescribe penalties for the violation thereof. The council shall have full power and authority to levy an excise tax not prohibited by general law.
Section 6.15. Sewer Service Charges. The council by ordinance shall have the right, power and authority to assess and collect fees, charges, and tolls for sewer services rendered both within and without the corporate limits of the City of Clarkesville, to provide for the cost and expense of providing for the collection and disposal of sewage through the sewerage facilities of the city. If unpaid, such sewer service charge shall constitute a lien against any property of persons served, which lien shall be second in priority only to liens for county and city property taxes and shall be enforceable in the same manner and under the same remedies as a lien for city property taxes.
Section 6.16. Sanitary and Health Service Charges. The council shall have authority by ordinance to provide for, to enforce, to levy and to collect the cost of sanitary and health services necessary in the operation of the city doing business in the city benefiting from such service. Such authority shall include the power to assess, levy and collect annual or monthly sanitary taxes or fees in such amount of amounts, and based upon and in accordance with such classification of property and sanitary service or service provided, as may be fixed by ordinance. Said sanitary taxes and the assessment thereof shall be a charge and lien against the real estate in respect to which said taxes are so assessed, and the owner or owners thereof, superior to all other liens, except liens for county and city property taxes, and shall be enforceable in the same manner and under the same remedies as a lien for city property taxes.
Section 6.17. Special Assessments. The council shall have power and authority to assess all or part of the cost of constructing, reconstructing, widening, or improving any public way, street, sidewalk, curbing, gutters, sewers, or other utility mains and appurtenances, against the abutting property owners, under such terms and conditions as may be prescribed by ordinance. Such special assignments shall become delinquent thirty days after their due dates, shall thereupon be subject, in addition to fi. fa. charges, to a penalty of ten percent and shall thereafter be subject to interest at the rate of nine percent per annum from date due until paid. A lien shall exist against the abutting property superior to all other liens, except that it shall be of equal dignity with liens for county and city property taxes, and said lien shall be enforceable by the same procedures and under the same remedies as provided for in this article for city property taxes.
Section 6.18. Construction; Other Taxes. The City of Clarkesville shall be empowered to levy any other tax allowed now or thereafter by State law and the specific mention of any right, power or authority in this Article shall not be construed as limiting in any way the general powers of the city to govern its local affairs.
Section 6.19. Transfer of Executions. The city clark shall be authorized to assign or transfer any fi. fa. or execution issued for any tax or for any street, sewer, or other assessment in the same manner and to the same extent as provided by Georgia law regarding sales and transfers of fi. fas. Such transfer or assignment, when made, shall vest the purchaser or transferee with all right, title, and interest as provided by Georgia law governing sales and transfer of fi. fas. Provided that, upon levy of execution and sale of property pursuant to such tax fi. fa., whether assigned, transferred, or executed by the city, the owner of such property, in fee simple or lesser interest, shall not lose his right to redeem the property in accord with the requirements of redemption of property sold under State or county ad valorem tax fi. fas., as said requirements now exist or as may be hereinafter provided by law.
Section 6.20. General Obligation Bonds. The council shall have the power to issue bonds for the purpose of raising revenue to carry out any project, program or venture authorized under this Charter or the general laws of the State. Such bonding authority shall be exercised in accordance with the laws governing bond issuances by municipalities in effect at the time said issue is undertaken.
Section 6.21. Revenue Bonds. Revenue bonds may be issued by the council as State law now or hereafter provides.
Section 6.22. Fiscal Year; Preparation and Adoption of Operating Budget. (a) The council shall set the fiscal year by ordinance. Said fiscal year shall constitute the budget year and the year for financial accounting and reporting unless otherwise provided by State or Federal law.
(b) On or before a date fixed by the council prior to the beginning of each fiscal year, the council shall adopt a budget for the ensuing fiscal year. The council shall provide by ordinance the procedures and requirements for the preparation and execution of said annual budget. The budget and all supporting documents shall be filed in the office of the city clerk and shall be open to public inspection.
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