(A) An annual tax of $0,148 per $100 valuation shall be levied on real estate and an annual tax of $0.63 per $100 valuation shall be levied on tangible personal property situated within the corporate limits of the town, with, in either case, a minimum tax of $2.50 regardless of valuation. The amount so calculated shall be referred to as the base tax. The rates provided herein may henceforth be revised annually as part of the budget preparation and adoption process without specifically revising this code division (A).
(B) This tax shall become due and payable to the town, on December 5, 1980, and on December 5 of each succeeding year.
(C) The town’s clerical employees shall obtain annual tax information for both personal property and real property from the Office of the County Commissioner of Revenue (and/or its Assessor’s Office) on or before September 15. Town staff shall convert said information and print tax tickets by October 1. Tax tickets shall be mailed on or before October 30. For any taxpayer who fails to pay said taxes, a second notice shall be mailed on or about February 15 of the subsequent tax year, which notice shall include the fees, penalties and interest imposed in § 32.999. For any taxpayer who fails to pay said tax, fees, penalties and/or interest, a delinquency notice shall be mailed on or about May 1 of the subsequent tax year, which notice shall include the late fee, penalties and interest as imposed in § 32.999, and, in the case of delinquent personal property taxes, said notice shall include a copy of a proposed warrant, which warrant, if the tax, fees, penalties and interest are not received, will be filed with the appropriate local court on or about June 1 and pursued for judgment. To avoid undue burden on the local court, if a significant number of unpaid tax cases exist, town staff may elect to divide the collection cases into two portions and file one-half on or about June 1 and the remainder on or about July 1.
(D) Town staff shall maintain a list of any unpaid real estate taxes and shall, in addition to the notices provided for in division (C) above, mail an additional annual delinquency notice on or before October 30. Should real estate taxes remain unpaid for a period of five or more years, town staff shall forward a list of the real estate having unpaid real estate taxes to the Town Attorney, who shall petition the court to sell said real property to pay the taxes, fees, penalties and interest thereon. Should judgment through any court be pursued and granted, the town shall be entitled to attorney fees of $500 for the services of its attorney handling the matter, plus court costs and interest as provided herein.
(1996 Code, § 148-33)