(A) The city tax office shall maintain a delinquent tax roll whereby all delinquent taxes, after 30 days have passed from the June 1 notice, shall be entered into the roll, which shall include the property owner's name as of January 1, a description of the property, the amount owned and the period for which it is owned.
(B) The delinquent tax roll shall be maintained so that, as a tax payment is made, that particular tax be struck from the roll. There shall be separate rolls maintained for real and personal taxes. This roll shall constitute the delinquent tax roll and record of the city in conjunction with the delinquent tax file provided for in § 35.03.
('68 Code, § 26-2) (Ord. passed 8-22-67)