(A) All city taxes, except ad valorem taxes on motor vehicles, shall become delinquent on November 1 following their due dates.
(B) (1) Any taxes not paid by the date when they become delinquent shall be subject to a penalty of 15% on the taxes due and unpaid, plus an additional 1% interest charge compounded per month starting November 1.
(2) 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.
(Ord. 1, Series 1999-2000, passed 6-1-1999; Am. Ord. 7, Series 2010, passed 4-6-2010)
(C) Collection of said taxes shall be made in the manner prescribed by law. Failure to pay the tax and penalty shall and will constitute a lien upon the property in question. (Ord. 1, Series 2000- 2001, passed 6-6-2000; Am. Ord. 1, Series 2013-2014, passed 6-4-2013; Am. Ord. 1, Series 2014-2015, passed 6-3-2014; Am. Ord. 1, Series 2015-2016, passed 6-2-2015)