All taxes paid prior to December 1, 2023, shall be discounted at the rate of two percent (2%) of the tax bill; all taxes paid on or after December 1, 2023 and prior to January 1, 2024, shall bear the net amount of the tax bill; and all taxes not paid before January 1, 2024, shall bear a penalty of eight percent (8%) per annum. A property lien will be filed with the Office of Rowan County Clerk against each property tax bill that remains unpaid as of April 15, 2024; the expense for the filing and release of the lien will be added to the property tax bill.
(Ord. passed 6-20-77; Am. Ord. passed 6-23-80; Am. Ord. passed 10-13-80; Am. Ord. passed 9-12-83; Am. Ord. passed 9-27-84; Am. Ord. passed 9-24-85; Am. Ord. passed 1-13-92; Am. Ord. 26-92, passed 11-18-92; Am. Ord. 21-93, passed 12-13-93; Am. Ord. 01:95, passed 1-4-95; Am. Ord. 05:95, passed 2-13-95; Am. Ord. 37:97, passed 11-10-97; Am. Ord. 25:98, passed 10-22-98; Am. Ord. 33:99, passed 10-11-99; Am. Ord. 15:2000, passed 10-9-00; Am. Ord. 21:2001, passed 10-18-01; Am. Ord. 28:2002, passed 10-14-02; Am. Ord. 28:2003, passed 10-6-03; Am. Ord. 26:2004, passed 10-11-04; Am. Ord. 28:2005, passed 9-23-05; Am. Ord. 28:2006, passed 10-13-06; Am. Ord. 31:2007, passed 9-10-07; Am. Ord. 32:2008, passed 9-30-08; Am. Ord. 25:2009, passed 9-21-09; Am. Ord. 18:2010, passed 9-28-10; Am. Ord. 31:2011, passed 10-10-2011; Am. Ord. 25:2012, passed 10-1-12; Am. Ord. 22:2013, passed 9-25-13; Am. Ord. 20:2014, passed 10-15-14; Am. Ord. 27:2015, passed 10-12-15; Am. Ord. 24:2016, passed 10-10-16; Am. Ord. 27:2017, passed 10-9-17; Am. Ord. 18:2018, passed 10-8-18; Am. Ord. 30:2019, passed 10-7-19; Am. Ord. 16:2020, passed 10-19-20; Am. Ord. 17:2021, passed 10-11-21; Am. Ord. 14:2022, passed 9-27-22; Am. Ord. 20:2023, passed 10-9-23)
Cross-reference:
Tax exemption for certain businesses, § 112.23