§ 50-2. City and county taxes; when due; late penalty.

Latest version.

City and county taxes shall be due on December 1 of the year when levied. All taxes paid on or before February 15 in the year following the year levied shall be collected by the treasurer without additional charge, provided, however, that a one percent tax administration fee shall be added to all such taxes paid after December 1 and before February 15 of the following year. On all taxes paid after February 14 and before March 1, the treasurer shall add to the tax a property tax administration fee to the extent imposed on such taxes paid before February 15, and a late penalty charge equal to three percent of such tax. Such administration fee and penalty shall belong to the city and shall constitute a charge and shall be a lien against the property to which the taxes themselves apply, collectible in the same manner as the taxes to which they are added.

(Code 1984, § 28-2; Ord. No. 560, § 2, 7-26-1994)

                    
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