On January 1 of each year, all unpaid city taxes shall become delinquent and the taxes on real estate are hereby made a lien thereon; and all such delinquent taxes shall bear interest thereon at the rate of 2% per month from the time they become delinquent, not to exceed 18% per year, until paid; and shall also be subject to the same fees, penalties, commissions, and charges as provided by law of the state for delinquent state and county taxes, and shall be collected from the property owners and the enforcement of all taxes, penalties, fees, commissions, and charges authorized by law and provided for herein to be paid by property owners shall be made in the same manner and under the same rules and regulations as are or may be provided by law for the collection and enforcement of the payment of state and county taxes, including fees, penalties, commissions, and other charges.
(Prior Code, § 130.100)