(A) Taxes shall be collected in the city by the City Clerk. All taxes shall be due and payable by December 31 in the year of the assessment. Any taxpayer who pays his city taxes in full by the end of the business day on November 1 in the year of the assessment shall be entitled to a two percent (2%) discount on the amount of the ad valorem tax. The discount shall not apply to the garbage assessment.
(B) Ad valorem taxes become delinquent on January 1 of the year following the year of the assessment. After a tax bill becomes delinquent, a fifteen percent (15%) penalty shall be added thereon, together with interest which shall accrue on all unpaid taxes at the rate of six percent (6%) per annum will be attached effective January 1 until paid, plus the cost of collection, including without limitation, court costs and attorney’s fees, with a minimum interest charge of ten dollars ($10.00).
(Ord. 1-8-86, passed 8-26-86; Am. Ord. 1999-0-08, passed 9-13-99; Am. Ord. 2000-0-15, passed 9-11-00; Am. Ord. 2017-O-11, passed 9-11-17; Am. Ord. 2018-O-11, passed 9-10-18; Am. Ord. 2019- O-05, passed 9-16-19)