(A) Payment of all taxes assessed and due the city shall be paid to the Clerk of said city on or before April 30 of each year as per the assessment of July previous.
(B) The penalty, as prescribed by law and act of the Council, shall be assessed against all property subject to taxation in said city due and unpaid May 1 of each year, as provided for in division (A) above.
(Ord. 8, passed 1-20-1922)