BIL 051 Draft 02 1996-1998 - Laserfiche WebLink

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. . All such taxes due on the first payment date of such year from each taxpayer, which remain unpaid after the date, shall thereupon become delinquent, and the balance of such taxes due on the second payment date of such year from each taxpayer, which remain unpaid after the date, shall there upon become delinquent. Any payment made to the County which is transmitted throuah the United States mail shall be deemed filed and received by the County on the ?ostmarked date stamped upon the envelope or other appropriate wrapper containina it. (1981, Ord. No. 613, sec.32.) Section 19-32. Penalty for delinquency. There shall be added to the amount of all delinquent taxes, a penalty of [up to] ten percent of such delinquent taxes as determined by the director, which penalty shall be and become a part of the tax and be collected as a part thereof. All delinquent taxes and penalties shall bear interest at the rate of one percent for each month or fraction thereof until paid, beginning with the first calendar month following the calendar month designated for payment in section 19-31. The interest shall be and become a part of the tax and be collected as a part thereof. No taxpayer shall be exempt from delinquent penalties by reason of having made an appeal on the assessment, but the tax paid, covered by an appeal duly taken, shall be held in a trust account as provided in Section [19-101]19-102. (1981, Ord. No. 613, sec.33;Am. 1984, Ord. No. 84-20, sec.2.) Section 19-33. Assessment of unreturned or omitted property; review; penalty. If, when returns are required under this chapter, any person refuses or neglects to make such returns, or declines to authenticate the accuracy thereof as provided in section 19-12, or omits any property from a return, the director shall make the assessment according to the best information available and shall add to the assessment or tax lists for the year or years during which it was not taxed, the property unreturned or omitted. Likewise, if for any other reason any real property has been omitted from the assessment lists for any year or years, the director shall add to the lists the omitted property. Notice of the action shall be given the owner, if known, within ten days after the assessment or addition, by mailing the same addressed to him at last known place of residence. Any owner desiring a review of the assessment or the addition may appeal to the [panel]board of review by filing with the director a written notice thereof in the ma~ner prescribed in section 19-[97]~ at any time within thirty days after the date of mailing such notice, or may appeal to the tax appeal court by filing written notice of appeal with, and paying the necessary costs to, such court within the period and in the manner prescribed in section 19-98. -16-