(A) All city taxes assessed on real property are due and payable on or before December 31 of the assessment year.
(B) Any taxpayer who pays the property taxes in full by November 1 of the assessment year shall receive a 2% discount on the amount otherwise due.
(C) Taxes paid in full between November 2 and December 31 of the assessment year shall be paid at the amount reflected on the tax bill without discount or penalty.
(D) Taxes paid in full between January 1 and January 31 of the year following the assessment year shall be subject to a penalty of 5% of the taxes due and unpaid.
(E) Taxes paid after January 31 of the year following the assessment year shall be subject to a penalty of 10% of the taxes due and unpaid.
(F) All ad valorem taxes shall be deposited by taxpayers at the Office of the City Clerk.
(Ord. 2010-06, passed 9-20-2010)