Ad valorem taxes that remain delinquent on July first of the
year in which they become delinquent shall incur an additional penalty
to defray costs of collection, such penalty to be in the amount of
fifteen (15) percent of the amount of taxes, penalty and interest
due the delinquent tax attorney, which fee shall be an authorized
collection expense.
(Resolution adopted 5/18/82; 1989 Code, sec. 16-26)
