(A) General.
(1) In order to off-set a portion of the tax collection expenses, a property tax administration fee shall be added to each property tax bill in the following manner:
(a) For summer taxes, 1% of the total tax bill per parcel shall be due and payable as a property tax administration fee, which fee shall be added to the summer taxes billed on July 1 of each year and due between July 1 and September 14; and
(b) For winter taxes, 1% of the total tax bill per parcel shall be due and payable as a property tax administration fee, which fee shall be added to the winter taxes billed on December 1 of each year and due between December 1 and February 14 of the ensuing year.
(2) In order to recoup for tax bills not timely paid, a late penalty charge shall be added to a property tax bill as follows:
(a) A late penalty charge equal to 3% of the outstanding tax bill shall be added to those summer tax bills which are not paid as of September 14. The 3% late penalty charge shall thereafter be due and payable in full with taxes paid after September 14 until the last day of February of the ensuing year after which time unpaid taxes are returned to the County Treasurer as delinquent. Under no circumstances shall a late penalty be charged for taxes paid on or before August 10; and
(b) A late penalty charge equal to 3% of the outstanding tax bill shall be added to those winter tax bills which are not paid as of February 14. The 3% late penalty charge shall thereafter be due and payable in full with taxes paid after February 14 until the last day of February of the ensuing year after which time unpaid taxes are returned to the County Treasurer as delinquent.
(B) Pending rights and proceedings. Nothing in this section shall be construed to affect any suit or proceeding in any court, or any rights acquired, or liability incurred, or any cause or causes of action acquired or existing, under any act or ordinance by this section; nor shall any just or legal right or remedy of any character be lost, impaired or affected by this section.
(Ord. 061009, passed 10-9-2006)