(A) All city taxes, except ad valorem taxes on motor vehicles, shall become delinquent on January 1 following their due dates.
(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. Also, any taxes not paid by the date when they become delinquent shall be subject to interest in the amount of 0.5% on the taxes due and unpaid, which interest shall accrue monthly from and after the delinquency date until such time that the unpaid taxes, together with the accrued penalty and interest, are fully paid. All costs, such as filing, court, lawyer fees, serving charges, if by a sheriffs department or registered mail, or any other costs that may be incurred, shall be added to the delinquent tax amount. An additional $25 will be added to the total tax bill as a processing charge.
(C) Delinquent taxes shall be collectable under the provisions of the state law relating to the collection of delinquent taxes by cities of the fifth class.
(Ord. 652, passed 11-10-21)