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TO AMEND SECTION 161.12, COLLECTION OF UNPAID TAXES AND REFUNDS OF OVERPAYMENTS, OF CHAPTER 161, INCOME TAX, OF THE CODIFIED ORDINANCES OF THE CITY OF GAHANNA; AND TO DECLARE AN EMERGENCY.
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WHEREAS, to collect unpaid taxes there are times when the City must file civil charges against a taxpayer; and
WHEREAS, this proposed change would allow for the collection of administrative costs; and
WHEREAS, it is imperative to proceed with this amendment so that changes can be made before tax season and this code be in effect by January 1, all for the preservation of the public, peace, health and welfare;
NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF GAHANNA, STATE OF OHIO:
Section 1. That Section 161.12, Collection of Unpaid Taxes and Refunds of Overpayments, of the Codified Ordinances of the City of Gahanna, is hereby amended in accordance with EXHIBIT A, attached hereto and made a part herein.
Section 2. That existing Section 161.12, Collection of Unpaid Taxes and Refunds of Overpayments, or any ordinances or parts of ordinances in conflict herewith, are repealed.
Section 3. That, for the reasons set forth in the preamble hereinabove, this ordinance is declared emergency legislation and shall be in full force and effect after passage by this Council and on date of signature approval by the Mayor.