(A) The City Clerk is hereby directed to prepare tax bills for all real and personal property in the city, and if the tax bills are received at City Hall, postmarked on or before November 30, 2023, the taxpayer shall be entitled to a discount of two percent (2%) of the value of the face amount of the tax bill. All real and personal property tax bills are due and payable, postmarks accepted, on or before December 31, 2023. Taxes paid after December 31, 2023, shall be considered delinquent and are subject to a ten percent (10%) penalty and bear interest at a rate of twelve percent (12%) per annum.
(B) After January 1, 2024, the City Clerk shall proceed with the collection of all delinquent taxes, penalty and interest and report to the City Council no later than February 1, 2024, the number of unpaid bills and the amounts due and payable.
(Ord. 79-1, passed 1-10-79; Am. Ord. 86-4, passed 8-25-86; Am. Ord. 87-20, passed 8-24-87; Am Ord. 88-11, passed 8-22-88; Am. Ord. 93-23, passed 10-11-93; Am. Ord. 94-17, passed 9-26-94; Am. Ord. 95-22, passed 10-9-95; Am. Ord. 96-17, passed 9-24-96; Am. Ord. 97-18, passed 9-22-97; Am. Ord. 98-16, passed 9-28-98; Am. Ord. 99-13, passed 9-27-99; Am. Ord. 00-13, passed 9-25-00; Am. Ord. 2001-20, passed 10-22-01; Am. Ord. 02-17, passed 10-14-02; Am. Ord. 03-17, passed 9-22-03; Am. Ord. 04-32, passed 9-27-04; Am. Ord. 06-27, passed 10-9-06; Am. Ord. 07-20, passed 10-8-07; Am. Ord. 08-19, passed 10-13-08; Am. Ord. 09-09, passed 9-28-09; Am. Ord. 10-15, passed 9-21-10; Am. Ord. 11-14, passed 10-24-11; Am. Ord. 12-10, passed 10-8-12; Am. Ord. 13-12, passed 9-23-13; Am. Ord. 14-18, passed 9-22-14; Am. Ord. 15-17, passed 9-28-15; Am. Ord. 16-20, passed 9-26-16; Am. Ord. 17-29, passed 9-25-17; Am. Ord. 19-25, passed 9-9-19; Am. Ord. 2020-20, passed 9-28-20; Am. Ord. 2021-16, passed 9-13-21; Am. Ord. 2022-17, passed 8-22-22; Am. Ord. 2023-14, passed 9-25-23)
Cross-reference:
Ad Valorem Taxes, see T.S.O. VII