b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 Real property taxes are payable annually or semi-annually.If paid annually, the payment is due December 31; if paid semi-annually, the first payment is due December 31 with the remainder payable by June 20.Under certain circumstances, State statute permits later payment dates to be established.Public utility tangible personal property currently is assessed at varying percentages of true value; public utility real property is assessed at 35 percent of true value.2019 public utility property taxes which became a lien December 31, 2018, are levied after October 1, 2019, and are collected in 2020 with real property taxes.The full tax rate for all City operations for the year ended December 31, 2019, was $7.00 per $1,000 of assessed value.The assessed values of real and tangible personal property upon which 2019 property tax receipts were based are as follows:Real Property $261,682,560Public Utility Property 1,358,120Total $263,040,680 The County Treasurer collects property taxes on behalf of all taxing districts in the county, including the City of Dover.The County Auditor periodically remits to the City its portion of the taxes collected.Property taxes receivable represents real and public utility property taxes and outstanding delinquencies which are measurable as of December 31, 2019, and for which there is an enforceable legal claim.In governmental funds, the portion of the receivable not levied to finance 2019 operations is offset to deferred inflows of resourcesproperty taxes.On an accrual basis, collectible delinquent property taxes have been recorded as a receivable and revenue while on modified accrual basis the revenue has been reported as deferred inflows of resourcesunavailable revenue.Income TaxesFor 2019, the City levied a municipal income tax of 1.5 percent on substantially all earned income arising from employment, residency or business activities within the City.The City allows a credit of 100 percent for the income tax paid to another municipality, not to exceed one and a half percent of taxable income, to a maximum of the total amount assessed.Employers within the City are required to withhold income tax on employee compensation and remit the tax to the City either monthly or quarterly, as required.Corporations and other individual taxpayers are required to pay their estimated tax quarterly and file a declaration annually.By City ordinance, income tax proceeds, after income tax department expenditures, are credited to the following funds:Twenty-five percent to the master capital capital projects fund and the remaining balance divided between the cemetery special revenue fund, the street maintenance and repair special revenue fund, the police and fire pension special revenue fund and the general fund.- 46 46 -'