Chapter 3.20


3.20.010    Property tax assessment – Collection.

3.20.010 Property tax assessment – Collection.

(a)    Levy of Tax and Lien. The amount of money necessary to be raised from general property taxes for municipal purposes shall be determined by the council. After adjournment of the board of equalization, the council shall levy a general tax for municipal purposes upon all real and personal property in the city in such amount, not to exceed the limitations imposed by law, as may be necessary for said purposes; provided, however, that the levy shall not be applicable to real and personal property exempt by law or ordinance. All general taxes levied by the council shall be a lien upon the property assessed as of the date of the levy, and the lien shall be prior and paramount to all other liens or encumbrances against the property assessed.

(b)    Rates of Penalty and Interest. A taxpayer is required to pay the entire tax imposed by this chapter on or before the due date as set by the council. In the event the tax is not paid on or before the due date, the tax shall become delinquent, a penalty as set forth hereinafter shall be added to all delinquent taxes, and interest at the rate of one percent per month shall accrue on the amount of unpaid tax, not including penalty, from the due date until paid in full. Payments received after the tax has become delinquent shall be applied first to payment of any collection costs, next to accrued interest, next to penalty charges, and next to the tax. If there is a balance of tax due, additional interest at the rate of one percent per month shall accrue thereon until paid in full. The rate of penalty which shall apply to delinquent property taxes shall be as follows:

If Payment Made:

Additional Penalty (Percentage of Tax)

(1) Within seven working days after delinquency date

1 percent

(2) More than seven working days up to and including 30 days after delinquency date

15 percent

(3) More than 30 days after delinquency date

20 percent

(Ord. 1599 § 2, 2008; Ord. 1443 § 1, 2001; Ord. 718 § 1, 1969. Code 1962 § 8-1)