§ 38-46. Due date of taxes; penalty for late payment.  


Latest version.
  • (a)

    All taxes shall be due on and payable January 15, with a penalty of three percent through February 1. For the period February 2 through March 16, an additional penalty of seven percent is added. On and after March 17, an additional penalty of five percent is added.

    (b)

    Taxes not paid on or before March 16 shall go into execution and the county treasurer or the delinquent tax collector will begin steps to sell the property to collect the delinquent taxes.

(Code 1968, § 11-11; Code 1983, § 24-10; Ord. No. 134, § 2, 5-18-1987)