§ 36.02 TAX DUE DATE; DISCOUNTS AND PENALTIES.
   All annual taxes assessed or levied by the City Council shall be due and payable on the first day of September of the year in which they are assessed or levied, subject to the discounts, interest and penalties provided in G.S. §§ 105-349 through 105-378.
('69 Code, § 21-3) (Ord. passed 6-7-79)