Sec. 2-97. Mailing bills to taxpayers.[50]
The city treasurer shall, as soon as may be possible in each
year, not later than December 1, send by United States mail to
each taxpayer assessed with taxes and levies on tangible personal
property, machinery and tools and merchant's capital for that
year, a bill for such taxes in the form prescribed by the state
department of taxation. Beginning with the year 1974 and in each
subsequent year, the treasurer shall twice annually mail to each
taxpayer assessed with taxes on real estate a bill for such real
estate taxes. Each such semiannual bill shall be in the amount of
one-half of the taxes assessed on such real estate for the taxable
year, and such bills shall be mailed not later than June 1 and
December 1 of each year; provided, that the bill mailed on or
before June 1 may show the total amount of tax assessed for the
year with a notation that only one-half of such tax is payable as of
June 5. (Code 1959, § 2-97; 11-14-73, § 1.)
