Unless otherwise provided by special
ordinance:
(1) Upon all real estate taxes paid up to and including the
last day of February of the year in which such taxes shall be assessed and
payable, or within twenty (20) days of the date of mailing of the tax bill, a
discount of one percent (1%) shall be
allowed.
[141] (2) Upon all
real estate taxes paid during the month of March of the year in which such taxes
shall be assessed and payable, no discounts shall be allowed.
(3) Upon
all real estate taxes paid thereafter, additions shall be imposed as
follows:
(a) if paid during the month of April, an addition of one and
one- half percent (1½%);
(b) if paid during the month of May, an
addition of three percent (3%);
(c) if paid during the month of June,
an addition of four and one- half percent (4½%);
(d) if paid
during the month of July, an addition of six percent (6%);
(e) if paid
during the month of August, an addition of seven and one-half percent
(7½%);
(f) if paid during the month of September, an addition of
nine percent (9%);
(g) if paid during the month of October, an addition
of ten and one-half percent (10½%);
(h) if paid during the month
of November, an addition of twelve percent (12%);
(i) if paid during
the month of December, an addition of thirteen and one-half percent
(13½%).
(4) Upon all real estate taxes remaining due and unpaid on
the first day of January of the year following the year for which such taxes are
assessed and payable, there shall be added:
(a) as an addition to tax
fifteen percent (15%) of the tax due, and
(b) interest at the rate of
three-quarters of one percent (.75%) per month, or part thereof,
and
[142] (c) an
additional penalty of 1% on the first day of each month from February through
August during the first year in which such tax is registered as
delinquent.
[143] (5) The
Department shall at all times display, in large figures and in a conspicuous
place in the tax collection office, the amount of tax and discount or penalty
fixed by this Chapter or by special ordinance.