New Franklin Board to Provide for Levy and Collection of Taxes: Fix Penalties ordinance (§ 140.060)
Chapter 140: Taxation and Finance · Article III. Levy of Taxes
The Board of Aldermen shall, from time to time, provide by ordinance for the levy and collection of all taxes, licenses, wharfage and other duties not herein enumerated and, for neglect or refusal to pay the same, shall fix such penalties as are now or may hereafter be authorized by law or ordinance.
Official source: New Franklin City Code, page 87 of the city's PDF
Last checked October 30, 2026. The city's official copy controls; this page is a reading copy, not legal advice.