§ 8.06 - Collection of taxes
§ 9-8.6. Collection of taxes
(a) Except as otherwise herein provided, whenever any tax shall be assessed on the property list by the board of aldermen, the board shall cause to be delivered to the city treasurer on or before August 16 following the assessment of such tax a tax bill for the same. Such tax bill shall be paid to the city treasurer as follows: one quarter of such tax shall be paid within fifteen (15) days from the time when the tax bill for the same is delivered to him; one quarter of such tax shall be paid within three (3) months from the date when said tax bill is delivered to him; one quarter of such tax shall be paid within six (6) months from the date when said tax bill is delivered to him; and one quarter of such tax shall be paid within nine (9) months from the date when said tax bill is delivered to said treasurer. All taxes assessed upon the grand list of the city shall be paid in money.
(b) When the tax bill is delivered to the city treasurer, he shall forthwith give notice of the place where and the times when and in what proportions such tax is payable to him, and the time when all unpaid taxes on such tax bill will be placed in the hands of the city constable for collection. Notice shall be given by publication in all of the daily newspapers in the city, for a period of eight (8) days immediately succeeding the time when the tax bill shall have been delivered to him.
(c) If at the expiration of the time within which any installment of such tax is to be paid to the city treasurer, any person against whom such tax has been so assessed shall be delinquent in the payment of such installment thereof, the amount due from him on such installment shall thereafter be deemed to be the amount of such installment increased by five percent (5%) thereof, and may be paid to the city treasurer thereafter at any time before the expiration of the last period in which the city treasurer is authorized to receive any installment of such tax. If at the expiration of nine (9) months from said tax bill shall have been delivered to the treasurer, any person against whom a tax has been so assessed shall then be delinquent in the payment of any installment or portion thereof, the amount due from him on such installment or portion on which he is delinquent shall thereafter be deemed to be the amount of such installment or delinquent portion of such original tax increased by five percent (5%) and ten cents ($.10) for the insertion of his name in the warrant hereinafter mentioned. At the expiration of ninety (90) days after the expiration of the aforesaid period of nine (9) months, there shall be a further penalty of three percent (3%) of the amount of the original tax then unpaid added to the amount of the original tax assessed against such delinquent taxpayer and the penalty shall be increased at the rate of three percent (3%) of such portion of the original tax as then remains unpaid for each additional ninety (90) day period during which the same remains unpaid. All sums collected as penalties shall be paid to the city treasurer. All tax payments made by a person whose taxes are delinquent shall be applied on the oldest delinquent tax and not otherwise.
(d) Except as otherwise provided, after the expiration of nine (9) months from the time of delivery of a tax bill to the city treasurer he shall thereupon issue his warrant against such delinquent persons for the collection from them of the amount so due and determined, including the increases as hereinbefore provided, which warrant shall be returnable to the city treasurer and shall be addressed and delivered to the city treasurer as constable of the city.