All taxes due in accordance with these sections which are not paid before June 30, 1997, for tax year 1996, or which are not paid before January 31, for all subsequent tax years, shall be deemed delinquent and shall be subject to a penalty of 20%, plus interest at the rate of 6% per annum, until paid, plus the costs of collection, including, without limitation, court costs and reasonable attorney fees.
(1996 Code, § 114.99) (Ord. 2081, passed 9-17-1996)