(A) All city taxes, except ad valorem taxes on motor vehicles, shall become delinquent on January 1 following their due dates.
(B) Any taxes not paid by January 1 shall be subject to a penalty of 10% on the taxes due and unpaid. Furthermore, any taxes not paid by February 1 shall be subject to an additional 10% penalty (total: 20%) on the taxes due and unpaid.
(C) Any delinquent taxes not paid prior to April 15 following their due date shall have a lien placed against the property by the city. Additionally, the city shall turn any such delinquent taxes over to a collection agency for their collection. The delinquent taxpayer shall also pay all costs and expenses incidental to any action taken by the city for collection of the delinquent tax bill.
(Prior Code, § 37.03) (Ord. passed 9-2-1986; Ord. 2011-04, passed 9-22-2011)