All property taxes, unless indicated on the face of the tax bill, shall become due and owing on the November 1 of each tax year. All tax bills paid prior to December 1 of that tax year will be allowed a 2% discount. All tax bills paid before January 1 of the following year, but after December 1 of the tax year, shall not accrue any penalties. Any tax bills not paid by January 1 of the next following tax year shall be subject to a delinquency penalty of 10%, plus interest, until paid. If the City Council so elects, it may enforce collection by all remedies available to it by law.
(Ord. 102, passed 7-1-1974) Penalty, see § 10.99