4396 ARTICLE 20.

erty omitted by the assessors and all property acquired and improvements
made since the assessment; and in case of property of any kind not assessed
the Council may place same on the assessment and tax books for the four
preceding levies if same have been omitted that long, or for such length
of time not exceeding four years as same have been omitted from taxation,.
and the said back taxes shall be a lien on such property and enforceable
against the owners in same manner as if said property has been assessed
in the first place. The Council shall give at least two weeks' notice in one
or more newspapers published in said city of the time of making their
levy and of the time for making changes and additions to the assessments,.
and shall hear all complaints in regard to changes or assessments, if any,
up to seven days prior to making their levy. The Council may at any time
change, increase or decrease the valuation of any property by giving the
owner or owners thereof or his, her or their agent notice in writing of
their intention so to do at least ten days before doing so.

1910, ch. 529, sec. 85 (p. 1092). 1922, ch. 132, sec. 85.

81. The Council shall on or before the first day of October annually
levy upon the assessable property subject to taxation for City purposes a
sum sufficient for all general purposes, not to exceed in any one year ninety
cents on each one hundred dollars of assessable property, and shall also
levy and collect the amount required to meet the interest on all bonds
heretofore legally issued or to be hereafter legally issued, and to provide
at least two thousand dollars per annum for a Sinking Fund to be applied
to the redemption of outstanding bonds, which said taxes or assessments
when assessed and levied shall be a lien upon the real property on or
against which they are assessed and levied; provided, however, that the
said collector may seize, take and sell any property, real or personal, of
the owner, as State and County taxes are now collected, for the purpose
of enforcing the payment of such taxes due and owing, and said taxes may
be otherwise collected by sale as set forth in this Act or may be collected as
other debts are collected under the law of the State. Said taxes shall
bear interest from the first day of January next succeeding said levy, and
all taxes not paid and in arrears after the first day of January succeeding
said levy, may be collected by advertisement and sale; provided that the
said collector shall give twenty days notice to the taxpayers of his intention
to do so, by hand-bills or by advertisement in some newspaper published
in said City.

1910, ch. 529, sec. 86 (p. 1093). 1922, ch. 132, sec. 86.

82. All property located in the said city and all property owned by
residents of said city or corporations having their principal office therein,
assessable for the purpose of State and County taxes as now or hereafter
shall be provided, all franchises and easements held and exercised in said
city, or hereafter granted shall be taxed for the purpose of paying the
expenses of said city.

The Council, whenever they deem the public interests require it, shall
cause an assessment to be made of all real and personal property within the-