Athens City Charter

Section 1. Be it further enacted, That the levy and collection of taxes and special assessments shall be in charge of the Department of Finance, subject to the limitations elsewhere found in this charter.

Section 2. Be it further enacted, That all property, real, personal and mixed, subject to state, county and city taxes and all privileges taxable by law, shall be taxed and taxes thereon collected by the city for municipal purposes as hereinafter provided.

Section 3. Be it further enacted, That the ad valorem tax upon merchants' stock accounts, and equipment, may be assessed and collected in like manner as state and county merchants' ad valorem tax is assessed upon the same property.

Section 4. Be it further enacted, That the City Council of the city shall have full power to levy and collect taxes as of January 10th of each and every year.

Section 5. Be it further enacted, That as soon as practicable in each year after the assessment books for the state and county are complete (which shall be after equalization boards provided for by general law shall have finished their work), it shall be the duty of the City Manager to prepare or cause to be prepared from the said assessment books of the county and of the Railroad and Public Utilities Commission of Tennessee, a tax book similar in form to that required by laws of the state to be made out for the county trustee, embracing, however, only such property and persons as are liable for taxes within the city. Such tax books, when certified to be true, correct and complete by the City Manager, shall be the assessment for taxes in said city for all municipal purposes; provided, that there may be an assessment by the City Manager any time, of any property subject to taxation found to have been omitted, and such assessment shall be duly noted and entered on the assessment books of the city.