(A) All city taxes shall become delinquent on November 1 following their due dates.
(B) All delinquencies shall be subject to interest at the rate of 12% per annum and penalties at the rate of 10% on said taxable amount and calculated from November 1 of said tax year until paid in full. In addition to any tax and penalty assessed, the delinquent taxpayer shall also pay all costs and expenses incidental to any action by the city for collection of the delinquent tax bill including reasonable attorney’s fees.
(1992 Code, § 35.03) (Ord. 17-96, passed 11-5-1996; Ord. 22-2003, passed 10-21-2003)