(A) Any taxes, except ad valorem taxes on motor vehicles, not paid on or before the due date shall be subject to a penalty of 10% on the taxes due and unpaid, plus interest from the due date until paid at the rate of 1% per month, or part thereof, compounded. 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.
(B) Delinquent taxes shall be collectable under the provisions of state law relating to the collection of delinquent taxes by cities of the fourth class.
(Ord. 113-1983, passed 6-29-83)