§ 37.107 DELINQUENT PAYMENT.
   All taxes due in accordance with these sections which are not paid before January 31 shall be deemed delinquent and shall be subject to a penalty of 10% and shall bear interest at the rate of 6% per annum.
(1995 Code, § 3.28.030) (Ord. O-96-26, passed 8-12-1996)