§ 4.12. Tax due date and tax bills.

The city shall send tax bills to taxpayers, showing the assessed valuations, amount of taxes due, tax due dates and information as to delinquency dates and penalties. Failure to send tax bills shall not, however, invalidate any tax. Property taxes shall become delinquent if not paid on or before December 20 of each year, which time may be changed by ordinance, at which time a penalty of ten percent (10%) in addition to a fi. fa. charge may be added, and thereafter such taxes shall be subject to interest at the rate of nine percent (9%) per annum, from the due date until paid. On and after the date when such taxes become delinquent, the tax records of the city shall have the force and effect of a judgment of a court of record. Said city shall have the right, power and authority to provide by ordinance for the return of all real and personal property for taxation and to provide for the compelling of such return; and to provide penalties for failure to do so, after due notice and hearing to be prescribed by the mayor and council, for the current or any previous year, not in any conflict with any limitation prescribed by the laws of Georgia; and to prescribe the time or times when said taxes shall be due and payable.

Editor's note

With respect to state law concerning the rate of interest on past due taxes see O.C.G.A. § 48-2-40 which establishes a rate of one percent per month for delinquent taxes.