§ 24-64. Assessor area taxes for use of streets.

(a)

Every person who constructs, installs, or maintains a pipe, conduit, or wire above or below the street permitted by or pursuant to the provisions of any ordinance or resolution of the Council or of this Code shall pay to the City annually for such privilege an assessor area tax of $0.25 for each lineal foot of pipe, conduit, and wire so constructed, installed, or maintained. The tax shall be due and payable on January 1, and the tax shall be added to the taxes levied or assessed against the owner of such pipe, conduit, or wire and shall be collected as a part of the taxes due.

(b)

Every person who maintains any other encroachment, whether permitted by this article or otherwise, shall pay to the City annually for such privilege an assessor area tax of $0.25 for each square foot of the public right-of-way occupied by such encroachment or other use. The tax shall be due and payable on January 1, and the tax shall be added to the taxes levied or assessed against the property benefitted by the encroachment or other use or against the owner of the encroachment and shall be collected as a part of the taxes due.

(Code 1993, § 25-46; Code 2004, § 90-71)

(Code 1993, § 25-46; Code 2004, § 90-71)