Rebate for early payment of taxes. Collection of unpaid taxes by city attorney. Proceedings for collection of taxes to be in accordance with state law. Property subject to tax for city purposes . All real, personal, and mixed property within the city subject to taxation for county purposes shall be subject to taxation for city purposes.
Taxes constitute lien on property .
All taxes assessed on real, personal, and mixed property shall be and remain a lien on the same from the tenth of January of the year when assessed, together with all interest, penalties, and charges thereon, until the same are paid. After the assessment of property is complete, the city council shall set the rate of taxation to be levied on all property so assessed and liable for taxation, and shall cause a tax list to be made out and certified, showing the names of all taxpayers and the amount of taxes assessed against each, together with a description of the property assessed, for the current year. Delivery of tax list to tax collector . Upon the completion of the tax list, the same shall be delivered to the tax collector on or by the fifteenth day of June in each year. All taxes levied on real estate or personal property for city purposes shall become due on the first day of October of the year for which they are levied, and shall remain in the hands of the recorder for collection until the first day of December of the same year, after which time such unpaid taxes shall bear interest at the rate of six percent per annum, which interest shall be collected together with the tax.