§ 20-57. Tax date.

Latest version.

Tangible personal property, machinery and tools and merchants' capital shall be returned for taxation as of January first of each year. The status of all taxpayers liable to taxation on any such property shall be fixed as of such date in each year and the value of all such property shall be taken as of such date.

(Ord. of 12-19-77, § 17-50)

(Ord. of 12-19-77, § 17-50)

                    
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