§ 44-22. Additional penalty for collection of delinquent taxes.  


Latest version.
  • (a)

    Whenever any accounts for delinquent taxes owed the city are given to its tax attorney for collection, on or after July 1 of the year they become delinquent, the city shall be entitled to, and shall collect, an additional penalty of 15 percent of the delinquent taxes and penalty (including any interest owed) due on each delinquent property at the time of collection, either before or after suit and/or foreclosure sale as provided by state law.

    (b)

    In addition to the collection expenses provided for in subsection (a) of this section, the city shall be entitled to collect the actual expenses incurred by the city attorney in providing all data and information as to the name, identity, and location of necessary parties and the legal description of property necessary to the filing of any suit for delinquent taxes.

(Code 1994, § 1.502; Ord. No. 108A, 10-12-1981)