(A) Taxes remaining delinquent on July 1, of the year in which they become delinquent shall incur an additional penalty of 15% of the amount of taxes, penalty, and interest due.
(B) A tax lien shall be attached to the property on which the tax is imposed to secure payment of the penalty.
(C) The Tax Collector shall deliver a notice of delinquency, and of the additional penalty, to the property owner at least 30 and not more than 60 days before July 1, of the year taxes become delinquent.
(Ord. 408, passed 1-16-84)
TELECOMMUNICATIONS SERVICES TAX