[CC 1974 §25-87; Ord. No. 569 §1, 8-5-1959]
Tangible personal property taxes assessed on and after January
1, 1946, and all personal taxes delinquent at that date shall constitute
a debt as of the date on which such taxes were levied for which a
personal judgment may be recovered against the party assessed with
such taxes before a court of competent jurisdiction.
[CC 1974 §25-88; Ord. No. 569 §1, 8-5-1959; Ord.
No. 2065, 11-14-2007; Ord. No. 2138 §1, 9-8-2009]
Personal tax bills shall become delinquent on the first (1st)
day of January following the day when said bills are placed in the
hands of the City Collector and suits for collection thereof may be
instituted on and after the first (1st) day of February following
and within five (5) years from said date.
[Ord. No. 2065, 11-14-2007; Ord. No. 2502, 12-10-2019]
In addition to any other penalty, if any taxpayer shall fail,
refuse or neglect to pay the Collector his/her taxes prior to the
time that they become delinquent, then after said taxes become delinquent,
in addition to the amount of tax delinquent, the taxpayer shall be
charged with a penalty and interest in the amounts established by
the Ray County Collector and as provided by State law.
[CC 1974 §25-90; Ord. No. 569 §1, 8-5-1959]
Personal taxes shall be presented and allowed against the estates
of deceased persons or insolvent debtors in the same manner and with
like effect as other indebtedness of said debtors. The remedy provided
for the collection of personal tax bills is cumulative and shall not
in any manner impair other methods existing or hereafter provided
for the collection of the same.