[Adopted 2-12-1991 as Ord. No. 192[1]]
[1]
Editor's Note: This ordinance also provided
for the repeal of former Art. V, Delinquent Semiannual or One-Half-Year
County Taxes, adopted 8-19-1980 as Ord. No. 58.
A.
All annual county real estate taxes are delinquent
if not paid on or before September 30 of the tax year and after such
date shall bear interest at the rate of 1% per month or fraction thereof,
until paid.
B.
All on-half-year county real estate taxes are delinquent
if not paid on or before 30 days after the date the tax bill is mailed
or made available to the taxpayer and after such date shall bear interest
at the rate of 1% per month or fraction thereof, until paid.
All county personal property taxes (business
or corporate) are delinquent if not paid on or before the later of
September 30 of the tax year or within 30 day after the tax bill is
mailed or made available to the taxpayer and after such dates shall
bear interest at the rate of 1% per month or fraction thereof, until
paid.
