(A) On or before the first business day in February of the past due year, it shall be the duty of the City Treasurer to mail written notice to delinquent property owners, said notices shall recite that the taxes are due and unpaid and are in his hands for collection and payment, and are in default of payment on and after the first day of January of the past due year, and that a penalty, as set forth by law and this chapter shall be attached. On or before the first business day in April of the past due year, the City Treasurer shall send a second notice to the delinquent property owner.
(B) Tax bills shall be endorsed by the City Treasurer, and all tax bills remaining in his hands on the first day of January of the past due year, shall be endorsed by him as delinquent, and returned to the City Council, as the City Council may direct on the first regular meeting in January.
(C) The City Council shall thereupon order the City Treasurer to proceed to attach a penalty of ten percent (10%) to each tax bill that is delinquent and such delinquent tax bills shall carry a twelve percent (12%) interest per annum charge until paid. The City Council shall order the City Treasurer to turn over to the Tax Collector, the delinquent tax bills and receive a receipt therefor.
(D) The City Clerk shall note in the minutes of the first regular meeting for the following year, the total amount so collected by the City Treasurer, and the City Treasurer shall make a full and complete settlement for all taxes collected by him for the current year, that were placed in his hands for collection, at the first regular meeting of the City Council to be held in January.
(E) In addition to taxes, penalties and interest, the city may collect from the delinquent property owner the full amount of the city’s attorney fees, or any other fees or costs expended by the city towards the collection of delinquent taxes.
(Ord. 1995-9-4, passed 10-12-95; Am. Ord. 1996-9-2, passed 10-10-96; Am. Ord. 2010-06-01, passed 7-8-10)