860.08   COLLECTION FEE.
   In addition to the penalty and interest for failure to pay taxes on time, the Treasurer or other official charged with the collection of delinquent taxes and other charges is authorized to impose a collection fee on the taxpayer to cover administrative costs. If such taxes or other charges are paid or collected after the expiration of 30 days after notice to the taxpayer of the delinquent taxes or other charges but prior to the taking of any judgment thereon, the fee shall be thirty dollars ($30.00). If such taxes or other charges are paid or collected subsequent to the time a judgment is obtained, the fee shall be thirty-five dollars ($35.00).
(Ord. 97-11. Passed 11-5-97; Ord. 03-05. Passed 7-8-03.)