§ 9-16. Payment of real estate taxes.

(a)

The tax levied on real estate in the county shall be due in two equal installments, payable on June 5 and December 5 of each calendar year. Any person failing to pay an installment of taxes on or before the due date shall incur a penalty of ten percent which shall be added to the amount of taxes due.

(b)

In addition to the penalty, any taxes that remain unpaid on the first day of the month following the month in which taxes become due shall be delinquent and the taxpayer shall also owe interest on the delinquent taxes at a rate of ten percent per annum.

(c)

The treasurer shall give notice that real estate taxes are due at least ten days prior to June 5 and December 5 of each calendar year, by publication in a newspaper of general circulation in the county that the real estate taxes are due.

(d)

Notwithstanding the foregoing, any taxpayer may pay the whole year's taxes in one sum at any time; provided, he also pays any accrued penalty and interest.

(Code 1978, § 8-12)

(Code 1978, § 8-12)