§ 50-1. City and school taxes; when due; late penalty.  


Latest version.
  • City and school taxes shall be due on the first day of July of the year when levied. All taxes paid on or before September 15 shall be collected by the treasurer together with a one percent tax administration fee. The treasurer shall add to all taxes paid after September 15 a four percent penalty. Such added penalty shall belong to the city and shall constitute a charge and shall be a lien against the property to which the taxes themselves shall apply, collectible in the same manner as the taxes to which they are added.

(Code 1984, § 28-1; Ord. No. 560, § 1, 7-26-1994)