ARTICLE I. IN GENERAL
Sec. 21-3. Penalty and
interest for failure to pay taxes by December fifth.
Any person failing to pay any county
real estate tax or tangible personal property tax or business machinery and tools tax or
levy on or before either of its two (2) installment due dates, or failing to pay any other
county levy on or before the fifth day of December of the year in which it becomes due, or
the first day thereafter which is not a Saturday, a Sunday or a legal holiday shall incur
a penalty thereon in accordance with the following schedule:
|
Amount of
Tax Due |
Penalty
Equals |
|
$100.00 or more |
10% of tax due |
|
$10.00 to $99.00 |
$10.00 |
|
Less than $10.00 |
Amount of tax due |
Such penalty shall be
added to the amount of the taxes or levies due from such taxpayer, and, when collected by
the treasurer, shall be accounted for in his settlements. In addition thereto, interest on
the total amount due, at the rate of ten percent (10%) per year, is hereby imposed and
shall commence on the first day following the day such taxes or levies are due.
Ord. No. O97-28, 10/1/97--effective January 1, 1998) |
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Friday, January 06, 2006
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