Section 75-65 DOWNTOWN SERVICE DISTRICT

To provide for additional governmental services not being offered uniformly throughout the Town, there is hereby levied uniformly throughout the Town, there is hereby levied a tax twelve cents ($0.12) for every one hundred dollars ($100.00) of assessed value of real property and improvements located in the downtown service district as defined by Section 75-66 in addition to that tax imposed on real estate within the Town generally. Valuation and assessment of real property, timing with respect to valuation, assessment and payment, penalties and interest on delinquencies, assessment of new construction, and all other procedures for and details of administration and collection of the tax imposed by this Article shall be the same as provided for by this Code for real estate taxes generally.