Any person owning or possessing taxable property with the town as of January 1 of every calendar year shall be subject to taxation for the ensuing year. All taxes and sums herein assessed and provided for shall be due and payable between December 1 and February 15 of the following year. All these taxes and sums remaining due and unpaid on February 15 of each year shall be subject to a penalty of 15% and an additional 5% for all delinquent taxes remaining due and unpaid on March 15 of the same year and shall be collected by distress or otherwise, as is provided by law, together with all legal costs and legal penalties.
(1995 Code, § 1-5004) (Ord. passed 6-21-1983)