(A) All city taxes shall become delinquent on December 31 following their due dates.
(B) Any taxes not paid by the date when they become delinquent shall be subject to a penalty of 10% on the taxes due and unpaid. The delinquent taxpayer shall also pay interest at the legal rate and all costs and expenses incidental to any action taken by the city for collection of the delinquent tax bill.
(C) Delinquent taxes shall be collectable under the provisions of the state law relating to the collection of delinquent taxes by cities of the fifth class.
(Am. Ord. 51.14E, passed 10-10-00; Am. Ord. 51.14F, passed 9-27-01)