There is hereby levied and there shall be collected for the
use and support of the municipal government of the city, and to provide
an interest and sinking fund for each fiscal year, upon all property,
real, personal, and mixed, within the corporate limits of the city,
subject to taxation, a tax on such property, levied and apportioned
in such amounts as may be set by the city council from time to time.
(1997 Code, sec. 32.20)
Unless otherwise provided by ordinance of the city council,
the taxes levied under this article shall be due January 31 of each
year, and if not paid on or before February 1 shall immediately become
delinquent.
(1997 Code, sec. 32.21)
All taxes shall become a lien on the property against which
assessed, and the city secretary and collector for the city are hereby
authorized and empowered to enforce the collection of such taxes according
to the constitution and laws of the state, and city ordinances. The
city secretary or collector for the city shall, by virtue of the tax
rolls, fix and establish a lien by levying upon such property, whether
real or personal, for the payment of such taxes, which shall be apportioned
to the general fund of the city. All delinquent taxes shall bear interest
from the date of delinquency at a rate as prescribed by law.
(1997 Code, sec. 32.22)
