(A) All city ad valorem taxes shall be due on November 1 of the year the tax is levied.
(B) Any taxpayer who pays his or her city taxes by October 31 after they become due in any year shall be entitled to a 2% discount thereon, and the City Clerk/Treasurer shall allow the discount and give a receipt in full to the taxpayer. The City Clerk/Treasurer shall not accept any partial payments for payment of taxes, penalties, or interests.
(C) All city taxes, except as otherwise provided by law, shall become delinquent on January 1 following their due date.
(D) Any taxes which are not paid by the date they become delinquent shall be subject to a penalty of 15% on the taxes due and unpaid; said taxes shall also bear interest at the rate of 12% per annum.
(2002 Code, § 35.31) (Ord. 99-C-01, passed 3-12-1999)