All taxes, charges and assessments levied or spread by the city on any city tax roll under authority of law which are paid on or before February 15 of each year shall be collected by the Treasurer, plus a 1% administrative fee, but without penalty or interest thereon. The Treasurer shall add to all such unpaid taxes, charges or assessments, paid on or after February 15, a 4% fee, consisting of a 1% property tax administrative fee and a 3% late penalty fee. Such charges and interest so added shall be a lien against the property to which the original taxes, charges or assessments apply and shall be collectable in the same manner as the taxes, charges and assessments to which they are added.
(1993 Code, § 2-161) (Ord. 2018-06, passed 11-26-2018)