(A) Taxes shall be due and payable on or before January 2.
(B) Taxes paid on or before November 1 shall be allowed a 2% discount.
(C) Taxes paid after January 2 and before June 30 shall be deemed delinquent and subject to a penalty of 12% of the taxes due and payable and an interest charge of 8% per annum, until fully paid. Taxes paid after July 1 shall be subject to an additional delinquency penalty of 12%, plus interest, until paid.
(Ord. 108-85, passed 9-11-85; Am. Ord. 280-2019, passed 5-23-19; Am. Ord. 285-2020, passed 8-21-20; Am. Ord. 293-2021, passed 7-8-21; Am. Ord. 298-2022, passed 9-8-22)
Cross reference:
Ad Valorem Taxation Rates, see T.S.O. VIII