§ 36.05 LEVY; COLLECTION OF TAXES.
   (A)   In all respects, other than as provided in this section, the levy, assessment, equalization, and collection of town taxes, and the proceedings for such purposes, shall be as provided in state law.
(Prior Code, § 3-6-1)
   (B)   All town taxes shall become delinquent at the same time as county and state taxes.
(Prior Code, § 3-6-2)
   (C)   The County Treasurer shall collect for the use of the town such additional penalty and interest on delinquent town taxes as are provided by law upon all delinquent taxes.
(Prior Code, § 3-6-3)
   (D)   All special assessments provided for by this section or resolution of the Town Council, and not previously paid to the Town Treasurer, shall be duly certified to the County Clerk by the Town Clerk, as provided in the provisions of this code or other ordinances or resolution. The same shall be spread upon the tax roll and collected by the County Treasurer in the same manner as other town taxes.
(Prior Code, § 3-6-4)