The taxes, charges and assessments on each City tax roll shall be due and payable on the first day of July of the fiscal year in which levied. All such taxes, charges and assessments which are paid on or before the fifteenth day of August of such year shall be collected by the Treasurer without the addition of any fee or charge for the collection thereof. There shall be added to all taxes, charges and assessments on such tax roll which remain unpaid after the said fifteenth day of August, a collection fee of one-half of one percent during the month of August and an additional one-half of one percent per month during each and every month or fraction of a month which shall elapse thereafter before the payment of such taxes, charges or assessments is made, until the last day of February next following the date that such taxes, charges or assessments become due and payable. Upon all City taxes, charges and assessments returned to the County Treasurer upon any delinquent tax roll, a charge of three and one-half percent shall be added and the same shall be collected by the County Treasurer in like manner as and together with the taxes, charges and assessments so returned.
(Apr. 7, 1969)