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Municipal taxes shall be due and payable on July 1 of each year. Notice of the due date and late charges for late payment of taxes shall be published by the Treasurer in a newspaper of general circulation in the city as provided under state law. The Treasurer shall mail a tax bill to the last known property owner of record. Where more than one person owns the subject property, only one bill shall be mailed. The Treasurer shall not be required to make personal demand upon persons named in the tax roll for payment of taxes. Failure on the part of the Treasurer to publish notice or mail tax bills as described above shall not invalidate the taxes on the tax roll or release the real property or persons from the taxes and late charges.
No late charges shall accrue for taxes due and payable on July 1 if received by the municipality on or before the close of business on August 14 immediately following. In the event that August 14 is a non-business day, then no late charges shall accrue if the taxes are received before the close of business on the next business day. The Commission shall provide a tax payment schedule by ordinance for municipal taxes paid after August 14, or the following business day, as the case may be, including the late charges to be added in amounts permitted by state law.
(a) Real property. The Treasurer shall prepare a delinquent tax roll identifying all taxes and late charges on real property uncollected by March 1 or other date established by state law. This tax roll shall be sent to the County Treasurer in accordance with state law procedures for delinquent township, school and county taxes. The County Treasurer shall collect these delinquent taxes and assessments on real property in accordance with state law. The unpaid taxes shall be and remain a lien upon the real property against which they are assessed until paid.
(b) Personal property. The Treasurer shall also prepare a delinquent tax roll identifying all taxes and late charges against persons uncollected by March 1 or other date established by state law. The city shall proceed to collect these taxes in accordance with state law.