§ 35.03  DELINQUENCY.
   (A)   All city taxes,  except  ad  valorem  taxes  on  motor  vehicles,  shall become delinquent after May 1.
   (B)   Any taxes not paid by the date when they become delinquent shall be subject to a penalty of 10% on the taxes due and unpaid.  There shall also be interest at the rate of 1½% per month charged on all bills owed after May 1.  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.
   (C)   Delinquent taxes shall be collectable under the provisions of the state law relating to the collection of delinquent taxes by cities of the sixth class.
(Ord. 92-05, passed 12-21-92)