(A) The tax bill shall be due January 31 of the next year after it has been issued; thereafter, the bill shall be delinquent and subject to the penalty set forth in § 38.99.
(B) The financial institution shall be allowed a 2% discount if the tax bill is paid by December 31 of the same year as the tax bill is issued.
(C) The 2% discount shall be allowed on bills paid by May 31, 1997, for the transitional year. All other bills during this year shall be due June 1, 1997; thereafter, the bill shall be delinquent and subject to the penalty set forth in § 38.99.
(Prior Code, § 27.204) (Ord. 96-22, passed 12-17-1996)