The Code specifies “taxpayer” signature. As noted above, the Code does not define Taxpayer. As a result, the office has defined a\ taxpayer as any individual who routinely pays tax in the community, such as property tax, taxes on utilities, and gas tax. This allows renters, business owners, and rural individuals with a City address, to sign the petition. This is how the Census Bureau addresses rural residents. This does NOT mean the governing body cannot protest a signature of an individual. As stated above the individual signing the petition must be at least 18 years of age.
