4605
EAST NEW MARKET

ALL CHECKS ISSUED IN PAYMENT OF SALARIES OR OTHER
MUNICIPAL OBLIGATIONS SHALL BE ISSUED AND SIGNED BY THE
CLERK-TREASURER AND SHALL BE COUNTERSIGNED BY THE MAYOR.

54. TAXABLE PROPERTY.

ALL REAL PROPERTY AND ALL TANGIBLE PROPERTY WITHIN
THE CORPORATE LIMITS OF THE TOWN, OR PERSONAL PROPERTY
WHICH MAY HAVE A SITUS THERE BY REASON OF THE RESIDENCE
OF THE OWNER THEREIN, IS SUBJECT TO TAXATION FOP
MUNICIPAL PURPOSES, AND THE ASSESSMENT USED SHALL BE THE
SAME AS THAT FOR STATE AND COUNTY TAXES. NO AUTHORITY IS
GIVEN BY THIS SECTION TO IMPOSE TAXES ON ANY PROPERTY
WHICH IS EXEMPT FROM TAXATION BY ANY ACT OF THE GENERAL
ASSEMBLY.

55.       BUDGET AUTHORIZES LEVY.

FROM THE EFFECTIVE DATE OF THE BUDGET, THE AMOUNT
STATED THEREIN AS THE AMOUNT TO BE RAISED BY THE PROPERTY
TAX CONSTITUTES A DETERMINATION OF THE AMOUNT OF THE TAX
LEVY IN THE CORRESPONDING TAX YEAR.

56.        NOTICE OF TAX LEVY.

IMMEDIATELY AFTER THE LEVY IS MADE BY THE COUNCIL IN
EACH YEAR, THE CLERK-TREASURER SHALL GIVE NOTICE OF THE
MAKING OF THE LEVY BY POSTING A NOTICE THEREOF IN SOME
PUBLIC PLACE OR PLACES IN THE TOWN. HE SHALL MAKE OUT
AND MAIL OR DELIVER IN PERSON TO EACH TAXPAYER OR HIS
AGENT AT HIS LAST KNOWN ADDRESS A BILL OR ACCOUNT OF THE
TAXES DUE FROM HIM. THIS BILL OR ACCOUNT SHALL CONTAIN A
STATEMENT OF THE AMOUNT OF REAL AND PERSONAL PROPERTY
WITH WHICH THE TAXPAYER IS ASSESSED, THE RATE OF
TAXATION, THE AMOUNT OF TAXES DUE, AND THE DATE ON WHICH
THE TAXES WILL BEAR INTEREST. FAILURE TO GIVE OR RECEIVE
ANY NOTICE REQUIRED BY THIS SECTION SHALL NOT RELIEVE ANY
TAXPAYER OF THE RESPONSIBILITY TO PAY ON THE DATES
ESTABLISHED BY THIS CHARTER ALL TAXES LEVIED ON HIS
PROPERTY.

57.       WHEN TAXES ARE OVERDUE.

THE TAXES PROVIDED FOR IN #55 OF THIS CHARTER ARE
DUE AND PAYABLE ON THE FIRST DAY OF JULY IN THE YEAR FOR
WHICH THEY ARE LEVIED AND ARE OVERDUE AND IN ARREARS ON
THE FIRST DAY OF THE FOLLOWING OCTOBER. THEY SHALL BEAR
INTEREST WHILE IN ARREARS AT THE RATE OF ONE HALF OF ONE
PER CENTUM (0.5%) FOR EACH MONTH OR FRACTION OF A MONTH
UNTIL PAID. ALL TAXES NOT PAID AND IN ARREARS AFTER THE
FIRST DAY OF THE FOLLOWING JANUARY SHALL BE COLLECTED AS
PROVIDED IN #58.

58. SALE OF TAX-DELINQUENT PROPERTY.