(A) January 1 of each year is hereby set as the assessment date for all real property subject to city taxation within the boundaries of the city.
(B) The county assessment of property situated within the city is hereby adopted as the city assessment for the city ad valorem taxation for each fiscal year.
(C) The tax bills shall be based on the assessment of property within the corporate limits of the city by the County Property Valuation Administrator. Said bills shall be prepared and mailed by the City Clerk-Treasurer. Each tax bill shall include the lot and block number, assessment of real property, the name of the supposed owner, the ad valorem tax rate, and the amount due.
(D) Said tax bills shall be due and payable as follows:
(1) If paid by November 30 of each year, pay face amount less 2% discount;
(2) If paid December 1 through December 31 of each year, pay face amount;
(3) If paid January 1 through January 31 of each year, pay face amount plus 6% penalty;
(4) If paid February 1 of each year, pay face amount plus 21% penalty; or
(5) If paid after April 1 of each year, pay face amount plus 21% penalty plus any cost and expenses incidental to collecting said tax bill.
(E) Collection of all delinquent taxes shall be made in the manner prescribed by law.
(F) Shall any portion of this section be ruled void or unenforceable by any court of competent jurisdiction, the remainder thereof is intended to be enacted and shall be in full force and effect notwithstanding.
(Ord. 2019-04, passed 5-21-2019)