§ 32.02 DATE OF ASSESSMENT.

   All property, real and personal, shall be listed and assessed, as the case may be, in accordance with ownership and value as of January 1 of each year.

(Prior Code, § 33.02)

§ 32.03 DUE DATE; PENALTIES FOR LATE PAYMENTS.

   (A)   All taxes levied by the City Council shall be due and payable on September 1 of the fiscal year for which they are assessed or levied.

   (B)   After September 1 and on or before January 5 next after due and payable, the tax shall be paid at par or face value.

   (C)   On or after January 6, there shall be added to the tax a penalty of 2%; on or after February 1, after due and payable, there shall be added to the tax an additional penalty of 0.75% per month or fraction thereof until paid.

(Prior Code, § 33.03)

§ 32.04 PARTIAL PAYMENTS.

   The Tax Collector shall be authorized, empowered, and directed to accept partial payments on taxes of not less than 33.33% of the total amount of taxes due by any taxpayer or three equal installments; provided, the time for paying the installments shall not be extended beyond the time now provided by law for the advertisement and sale of property for taxes, and provided, further, no installment payment or payments shall operate as a discharge of the tax lien until the amount of the taxes shall have been paid in full.

(Prior Code, § 33.04)