[R.O. 1985 § 25-3; Ord. No. 45, §§ I – III, 7-25-1950; Code 1965, § 5.30; Ord. No. 1595, §§ 1, 2, 2-24-1976]
(a) Delinquent Date. Special tax bills shall become due when issued and
shall become delinquent sixty (60) days after issuance, unless otherwise
provided by ordinance. General taxes shall become delinquent on January
1 of each year.
(b) Interest; Special Taxes. Special taxes shall bear interest at the
rate of one percent (1%) per month for the first eight (8) months
of delinquency, and thereafter at eight percent (8%) per year until
paid, unless otherwise provided by ordinance for specific tax bills.