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Property Taxes. All property subject to taxation for State or county purposes, assessed as of January 1 in each year, is subject to the property tax levied by the City of Clarkesville. 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. Millage Rates; Due Dates; Tax Bills. The council establishes 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. License Fees, Occupational Taxes, Excise Taxes. — See Article VI, Financial and Fiscal Matters, City Charter |
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