§ 8.120. Date taxes payable; interest and penalty for delinquency.

Ad valorem taxes, including merchants' ad valorem, due by reason of the tax levied in the general services district shall become due and payable on the first day of October in each year. The general laws with respect to collection, delinquency, interest, penalties and the lien of taxes shall be applicable to the general services district.

All ad valorem taxes, including merchants' ad valorem, due by reason of the tax levy in the urban services district shall become due and payable on the first of August of the year for which they are assessed, and that such taxes may be paid in two (2) installments, as follows: One-half of the tax to be paid between August 1 and September 30 the year for which they are assessed, without interest or penalty; and the remaining one-half after the first half is paid to be paid not later than January 10 without interest and penalty. The general laws with respect to collection, delinquency, interest, penalties and the lien of taxes shall be applicable to the urban services district except that the date of delinquency shall be January 11.