13-907. When taxes certified; exception. All taxes and special assessments must be levied and certified by the city clerk to the county clerk prior to the 25th day of August each year:Provided, That in cities having a population of more than one hundred seventy-five thousand (175,000), special assessments must be levied and certified by the city clerk to the county clerk prior to the 25th day of July each year.

History: L. 1903, ch. 122, § 131; R.S. 1923, § 13-907; L. 1953, ch. 79, § 1; June 30.