23.030 Delinquent Personal Property Tax Penalty.

In addition to statutory interest due on delinquent personal property tax payments, there is hereby imposed a penalty of one-half percent per month or fraction of a month on any overdue or delinquent personal property taxes. This penalty shall apply to any personal property taxes that are overdue or delinquent on or after January 1, 1985, but levied before December 31, 1988, whether collected during or after this period.

[Prior code § 23.03]