(A) Upon all taxes levied herein, which are unpaid on January 1, there shall be attached and added a penalty, as provided by § 35.31.
(B) 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.
(2002 Code, § 35.03) (Ord. 1991-C-2, passed 9-12-1991; Ord. 99-C-01, passed 3-12-1999)