Sec. 78-1Administration

(a) Except as otherwise provided in this article, the city clerk (ex-officio treasurer, tax receiver, tax collector) shall be charged with the duty to administer the imposition, collection, and enforcement of all taxes and special assessments levied or imposed by the city in accordance with the administrative procedures hereinafter set forth. To the extent this article fails to provide a designated procedure, said officer shall act in the manner established, if any, for county tax collectors under applicable state law.

(b) In determining the fair market value of property within its taxing jurisdiction, the city shall use the fair market value as finally determined for the property for county ad valorem tax purposes.

(c) Following adoption of its current fiscal year budget, the mayor and city council shall, by resolution, adopt a millage rate upon which property subject to ad valorem tax will be billed. Prior to adoption of said millage rate, the governing body shall publish the notice of any proposed ad valorem tax rate as required by O.C.G.A. § 48-5-32. Millage rates shall be calculated using 40 percent of the assessed fair market value of the property upon which the tax is levied.

(d) The city clerk shall cause a bill to be sent to all taxpayers at the address last shown on the county tax digest by regular U.S. Mail, with adequate postage thereon; provided, however, failure by the taxpayer to receive a bill shall not constitute grounds for nonpayment or late payment of the tax. The bill shall state the location or description of the property taxed, the fair market value of the property (100 percent), and its taxable value (40 percent of fair market value), and the amount of tax due thereon. The bill shall also state the due date after which taxes shall be in default. The bill may also contain such additional information as allowed by law or authorized by the mayor and city council.