Property Tax

Property will be assessed as of January 1st of the assessment year.

The assessor shall give to every person named in the assessment roll a notice of assessment.

Notice shall be posted at three public places for a period of two weeks.

1. The city council of the city of Pelican shall sit as the board of equalization and complete its work not later than June 30th of each year.

Any person may appeal to the board with respect to any alleged error in the valuation overcharge, omission or neglect of the assessor. .Notice of appeal in writing specifying grounds for appeal shall be filed within thirty days after the assessor’s notice of assessment.

Tax statements will be mailed within seven days after July 1st of any given year.

All taxes levied in accordance with this chapter shall be due and payable on or before the fifteenth day of October of each year and shall become delinquent at five p.m. on said date. Those taxes paid in full before they become due, will be allowed a five percent discount credit on the total tax paid.

A. If taxes are not paid when du and become delinquent, there is imposed thereon penalty and interest which shall accrue as follows:

1. Ten percent per year shall be added as a penalty to all taxes which become delinquent on October 15th of any year and in addition there shall be added interest at ten percent per year on all delinquent taxes, not including penalty, from date of delinquency until paid.

B. All payments made for taxes, pnalty and interest on any one piece of property shall be credited first to the past due penalty, then to the past due interest, then to the past due taxes and then to the current taxes, in that order.

Prior to November 30th of each year, the city clerk shall mail, postage prepaid, to all persons whose personal property taxes are delinquent demand for payment of the taxes plus penalty and interest.