§ 36-12. Delinquent taxes—When delinquent; penalties; collection; execution

(a) When the taxes and assessments or any portion thereof charged against any property or person on the duplicate for the current fiscal year are not paid before January 16 or 30 days after the mailing of tax notices, whichever occurs later, the county shall add a penalty on the municipal duplicate and shall collect the penalty.

(b) If the taxes, assessments and penalty are not paid before the next February 2, an additional penalty must be added by the county on the municipal duplicate and collected.

(c) If the taxes, assessments and penalties are not paid before the next March 17, an additional penalty must be added by the county on the municipal duplicate and collected.

(d) If the taxes, assessments and penalties are not paid before March 17, the county shall issue a tax execution and direct collection of delinquent taxes, assessments, penalties and costs for their collection as provided herein, and they must be collected as required in this section.

(Code 1993, § 8.202.4; Ord. of 7-10-1989)