(a) There is hereby authorized the imposition of a late penalty charge, equal to 3%, on all winter taxes paid after February 28 and before March 1 of the succeeding year in which such taxes become due and payable, and on all summer taxes paid after August 31 and before September 1 of the succeeding year in which such taxes become due and payable.
(b) The late penalty charge shall be waived for the homestead property of a senior citizen, paraplegic, quadriplegic, eligible serviceperson, eligible veteran, eligible widow or widower, totally and permanently disabled person or blind person, as those persons are defined in M.C.L.A. §§ 206.501 to 206.532, as amended, if a person makes a claim before February 15 for a credit for that property provided by M.C.L.A. §§ 206.501 to 206.532, as amended, presents a copy of the form filed for that credit to the City Treasurer and has not received the credit before February 15.
(c) If apprehensive of the loss of personal property tax assessed upon the tax roll, the City Treasurer may enforce collection of the tax at any time, and if compelled to seize property or bring an action in December, shall add 3% for a late penalty charge.
(d) The City Treasurer is hereby directed and authorized to take such steps as may be necessary to implement this section.
(e) This section shall apply to all property tax levies that become a lien in 1983, or in any year thereafter, and this section shall continue in full force and effect unless and until revoked or rescinded by action of Council.
(f) Council hereby reserves the right and authority to waive all or part of the late penalty charge imposed by this section for a specific tax levy and collection period by the adoption of a resolution or ordinance to that effect.
(Ord. 149, passed 5-11-1983), Utilities and Public Services Code