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R EAL P ROPERTY T AXES §19-30 The director shall mail, postage prepaid, or deliver, each year on or before the billing dates as provided for by section 19-31, to all known persons assessed for real property taxes for such year, respectively, or to their agents, tax bills demanding payment of taxes due from each such person respectively, but no person shall be excused from the payment of any tax or delinquent penalties thereon by reason of failure on the person’s part to receive, or failure on the part of the director so to mail or deliver such bill. The bill, if mailed, shall be addressed to the person concerned at that person’s last known address or place of residence. Whenever any bill covers taxes for any real property owned, as joint tenants or as tenants in common or otherwise, by more than one person, the bill may be sent to any one co-owner and upon written request shall be sent to each known co-owner but shall, in any event, demand the full amount of the taxes due upon such real property. (1983 CC, c 19, art 3, sec 19-30; am 1990, ord 90-138, sec 2; am 1997, ord 97-84, sec 1.) 19-30 Section 19-31. Taxes; due when; installment payments; billing and delinquent dates. All real property taxes shall be due and payable on and after July 1 of each tax year and the payment thereof shall be determined in the following manner: All known persons assessed for real property taxes shall be billed not later than the billing date designated in the schedule listed herein; subject however, to the limitations heretofore provided in section 19-30. Each taxpayer shall pay the real property taxes due from the taxpayer for the year in which the taxes are assessed, in two equal installments on or before the dates designated in the following schedule: Fiscal Year Schedule Billing Date 1st Payment2nd Payment July 20 August 20February 20 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 thereupon become delinquent. Any payment made to the County which is transmitted through the United States mail shall be deemed filed and received by the County on the postmarked date stamped upon the envelope or other appropriate wrapper containing it. (1983 CC, c 19, art 3, sec 19-31; am 1997, ord 97-84, sec 1.)19-31 Section 19-32. Penalty for delinquency. There shall be added to the amount of all delinquent taxes, a penalty of 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. 19-15