(A) All city taxes, except ad valorem taxes on motor vehicles, shall become delinquent on January 1 following their due dates.
(B) Any taxes not paid by the date when they become delinquent shall be subject to a penalty of ten percent (10%) on the taxes due and unpaid plus interest thereon at the rate of one percent (1%) per month from the time it becomes delinquent. The delinquent taxpayer shall also pay all costs and expenses incidental to any action taken by the city for collection of the delinquent tax bill.
(C) Delinquent taxes shall be collectible under the provisions of the state law relating to the collection of delinquent taxes by cities of the fifth class.
(D) The city shall have a lien on all property subject to city taxation together with all penalties, interest, fees, commission, charges and other expenses, including court costs and attorney's fees incurred by reason of any delinquency in payment of such taxes, or in the process of collecting them that may be added or have accrued thereon, which lien shall be superior to all other liens and encumbrances.
(Ord. 90-565, passed 7-17-90; Am. Ord. 95-683, passed 9-19-95)