CHAPTER 7

TAXATION AND FINANCE

1 – 7.1      Alcohol And Drug Rehabilitation Tax

1 – 7.1-a      The Board of Commissioners of Vigo County do hereby approve the collection of an additional fee of five ($5.00) dollars to be added to the cost of all criminal, traffic, and city ordinance violations in the County of Vigo, Indiana.

1 – 7.1-b      Said funds are to be collected by the clerk of Vigo County, Indiana and the clerk of the city court of Terre Haute, Indiana and paid into the fund for the Alcohol and Drug Services Program of Vigo County, Indiana.

1 – 7.1-c      Passed and adopted by Vigo County Board of Commissioners on September 1, 1979.

1 – 7.2      Tax/Special Assessment Adjustment

1 – 7.2-a      The Board of Commissioners of Vigo County do hereby deem it necessary to adjust any tax or special assessment under one ($1.00) dollar.

1 – 7.2-b      Due to rising costs of postage and paper any assessments under one ($1.00) dollar shall be rounded up to one ($1.00) dollar per parcel or lot.

1 – 7.2-c      Passed and adopted by Vigo County Board of Commissioners on October 13, 1982.

1 – 7.3      Notification Of Delinquency As To Payment Of Personal Property Taxes

1 – 7.3-a      Purpose: It is the purpose of this Ordinance to notify those persons or entities that are delinquent in the payment of taxes on personal property and notify said persons or entities in writing and by notice through the local newspapers.

1 – 7.3-b      General Provisions: The Board of Commissioners of Vigo County do hereby deem it necessary and thereby direct the Treasurer of Vigo County to give written notification by regular mail and notification of publication in the local newspapers to those persons or entities that are at least three (3) installments delinquent as of the previous year's November installment or earlier installments in the payment of taxes on personal property.

1 – 7.3-c      Repealer: All Ordinances or parts of Ordinances in conflict with the provisions of this Ordinance are hereby repealed.

1 – 7.3-d       Severability Clause: If any section, provision or part of this Ordinance is adjudged invalid or unconstitutional, such adjudication shall not affect the validity of the Ordinance as a whole, or any section, provision, or part thereof not adjudged invalid or unconstitutional.

1 – 7.3-e       Effective Date: This Ordinance has been passed and adopted this 22nd day of January, 1990, by the Vigo County Board of Commissioners.