(a) 
The Director shall prepare tax rolls from the assessment lists provided for by Sec. 5A-2.2, showing thereon, in each case, names and addresses of the assessed and amount of taxes which shall be not less than the amount as provided for in Sec. 5A-6.3. Time share real property shall be listed on the tax rolls as a single entry for each time share unit.
(b) 
The Director shall mail, postage prepaid, or deliver, each year on or before the billing dates as provided for by Sec. 5A-3.2, to all known persons assessed for real property taxes for such year, respectively, or to their agents, tax bills demanding payment of taxes due from each such person, respectively, but no person shall be excused from the payment of any tax or delinquent penalties thereon by reason of failure on his or her part to receive, or failure on the part of the Director so to mail or deliver such bill. The bill, if mailed, shall be addressed to the person concerned at his or her last known address or place of residence. Whenever any bill covers taxes for any real property owned, jointly or as tenants in common or otherwise, by more than one person, the bill may be sent to any one co-owner and upon written request shall be sent to each known co-owner but shall, in any event, demand the full amount of the taxes due upon such real property. For real property subject to a time share plan, the Director shall mail tax bills in the manner provided in this Section to the plan manager of the time share plan. Notwithstanding any provision in this Section to the contrary, the plan manager of the time share plan shall be primarily liable for the payment of real property taxes due on the time share units under the plan manager's authority.
(Ord. No. 394, July 1, 1981; Ord. No. 513, December 9, 1987; Ord. No. 713, November 22, 1996)
All real property taxes shall be due and payable on and after July 1st of each tax year and the payment thereof shall be determined in the following manner:
(a) 
All known persons assessed for real property taxes shall be billed not later than the billing date designated in the schedule listed herein; subject, however, to the limitations heretofore provided in Sec. 5A-3.1. Each taxpayer shall pay the real property taxes due from him or her, for the year in which the taxes are assessed, in two equal installments on or before the dates designated in the following schedule:
Fiscal Year Schedule
(Billing Date)
(1st Payment)
(2nd Payment)
July 20
August 20
February 20
(b) 
All such taxes due on the first payment date of such year from each taxpayer, which remain unpaid after the date, shall thereupon become delinquent, and the balance of such taxes due on the second payment date of such year from each taxpayer, which remain unpaid after the date, shall thereupon become delinquent.
(Ord. No. 394, July 1, 1981; Ord. No. 976, October 15, 2014; Ord. No. 1146, February 24, 2023)
(a) 
There shall be added to the amount of all delinquent taxes, a penalty of up to 10% of such delinquent taxes as determined by the Director, which penalty shall be and become a part of the tax and be collected as a part thereof.
(b) 
All delinquent taxes and penalties shall bear interest at the rate of 1% for each month or fraction thereof until paid, beginning with the first calendar month following the calendar month designated for payment in Sec. 5A-3.2. The interest shall be and become a part of the tax and be collected as a part hereof.
(c) 
No taxpayer shall be exempt from delinquent penalties by reason of having made an appeal on his or her assessment, but the tax paid, covered by an appeal duly taken, shall be held in a trust account as provided in Sec. 5A-12.12.
(Ord. No. 394, July 1, 1981; Ord. No. 514, December 9, 1987)
(a) 
If any real property, including, but not limited to, parcels, lots, subdivisions, condominiums, or improvements has been omitted from the assessment lists, the Director shall add to the lists the omitted property for the current year and up to two prior years. Notice of the action shall be given to the owner, if known, within 10 days after the assessment or addition, by mailing the same addressed to him or her at his or her last known place of residence. Any owner desiring a review of the corrected assessment or the corrected addition may appeal to the Board of Review by filing with the Director a written notice thereof in the manner prescribed in Sec. 5A-12.9 at any time within 30 days after the date of mailing the notice of the corrected assessment or the corrected addition.
(b) 
For the purpose of determining the date of delinquency of taxes pursuant to assessments under this Section, such taxes shall be deemed delinquent if not paid within 30 days after the date of mailing of the notice of assessment, or if assessed for the current assessment year, within 30 days after the date of mailing the notice or on or before the next installment payment date, if any, for such taxes, whichever is later; provided that if taxes are assessed for the current tax year and if the assessment is mailed by the Department at least 30 days prior to the due date of the first installment, referenced to in Sec. 5A-3.2, the taxpayer may elect to pay 50% of the taxes due for the current tax year on or by the first installment due date and the remaining 50% on or by the second installment due date. Said taxes will be deemed delinquent after each respective due date referred to in Sec. 5A-3.2.
(c) 
There shall be added to the amount of delinquent taxes, a penalty of up to 10% of such delinquent taxes as determined by the Director, which penalty shall be and become a part of the tax and be collected as a part thereof.
(d) 
All delinquent taxes and penalties shall bear interest at the rate of 1% for each month or fraction thereof until paid, beginning with the first calendar month following the calendar month designated for payment. The interest shall be and become a part of the tax and be collected as a part hereof.
(e) 
No taxpayer shall be exempt from delinquent penalties by reason of having made an appeal on his or her assessment, but the tax paid, covered by an appeal duly taken, shall be held in a trust account as provided in Sec. 5A-12.12.
(Ord. No. 394, July 1, 1981; Ord. No. 515, December 9, 1987; Ord. No. 915, November 16, 2011; Ord. No. 1120, July 25, 2022)
Any property assessed to a person or persons who did not have the record title upon October 1st preceding the tax year in which the assessment is made, may be, and in any case where the attempted assessment of property is void or so defective as to create no real property tax lien on the property and the taxes have not been fully collected, the property shall be assessed as omitted property in the manner provided by Sec. 5A-3.4.
(Ord. No. 394, July 1, 1981; Ord. No. 920, December 14, 2011)