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<br />. <br /> <br />. <br /> <br />.' <br /> <br />of the whole property was destroyed or otherwise lost by reason <br />of the disaster. <br /> <br />(2) If the property was wholly destroyed, the amount remitted <br />shall be such portion of the total tax on the property for the <br />tax year in which such destruction occurred as shall constitute <br />the portion of the tax year remaining after such destruction. <br />[However, at no time shall the remission be less than $25.00 as <br />specified in section 19-90.] <br /> <br />(3) If the property was partially destroyed or was damaged, <br />the percentage of the value destroyed or otherwise lost, <br />determined as provided in paragraph (1), shall be applied to <br />the total tax on the property and, of the amount of tax so <br />determined there shall be remitted such portion as shall <br />constitute the portion of the tax year remaining after such <br />partial destruction or damage. [However, at no time shall the <br />remission be less than $25.00 as specified in section 19-90.] <br /> <br />(4) Application for a remission of taxes pursuant to this <br />section shall be filed with the director on or before June 30 <br />of the tax year involved, or within sixty days after the <br />occurrence of the disaster, whichever is the later. Any amount <br />of taxes authorized to be remitted by this section, which has <br />been paid, shall be refunded upon proper application therefor <br />out of real property tax collections. <br /> <br />(5) The director shall have the authority to extend the period <br />for the remission of taxes for property that was wholly or <br />partially damaged or destroyed for the percentage of the <br />property which was affected by such disaster, for a periOd not <br />to exceed one year after the tax year in which the disaster <br />took place. <br />(1981, Ord. No. 613, sec. 37iAm.1990, Ord. No. 90-90, <br />sec.2.iAm. 1995, Ord. No. 95-135, sec.2.) <br /> <br />Article 5. Liens, Foreclosure. <br /> <br />Section 19-37. Tax liens: co-owners' rightsi foreclosurei <br />limitation. <br /> <br />Every tax due upon real property, as defined by section 19-2, <br />shall be a paramount lien upon the property assessed, which lien <br />shall attach as of July 1 in each tax year and shall continue for <br />six years. If proceedings for the enforcement or foreclosure of the <br />lien are brought within the applicable period hereinabove <br />designated, the lien shall continue until the termination of said <br />proceedings or the completion of such sale. <br /> <br />In case of cotenancy, if one cotenant pays, within the periOd <br />of the aforesaid government lien, all of the real property taxes, <br />interest, penalties, and other additions to the tax, due and <br />delinquent at the time of paYment, he shall have, pro tanto, a lien <br /> <br />-19- <br />