§ 37.12 DELINQUENT DATE.
   (A)   Taxes not paid shall become delinquent on January 1 following the due date.
   (B)   In case of an emergency, generally throughout the city, the City Council may extend the delinquent date for not less than 30 nor more than 90 days.
(Prior Code, § 37.12) (Ord. 317, passed 9-5-1967)