§ 8.13. Collection of Delinquent Taxes.  


Latest version.
  • All City taxes on real property remaining uncollected by the Treasurer on the first day of March, or a date established by statute, following the date when said roll was received by him, shall be returned to the County Treasurer in the same manner and with like effect as returns by township treasurers of township, school and county taxes. Such returns shall be made upon a delinquent tax roll to be prepared by the Treasurer and shall include all additional charges, penalties and assessments herein provided for, which charges shall, in such return, be added to the amount assessed in said tax roll against each description. The taxes thus returned shall be collected in the same manner as other taxes returned to the County Treasurer are collected under provisions of the general laws of the State and shall be and remain a lien upon the property against which they are assessed, until paid.