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    Sec. 18-78. Lien on Real Property for Taxes.

     

    Sec. 18-78. Lien on real property for taxes.
     
    The year for which taxes on real estate are assessed shall be deemed to commence on the first day of January, and from that day, there shall be a lien on such real estate for the taxes assessed thereon until the same are paid and for any penalties for failing to pay same as provided by law. It is further provided, however, that for the fiscal year beginning July 1, 1972 and ending June 30, 1973, and also for each and every fiscal year thereafter beginning July first and ending June thirtieth, of each such year, unless otherwise changed by council, that the year for which taxes on real estate are assessed shall be deemed to commence on the first day of July, and from that day, there shall be a lien on such real estate for the taxes assessed thereon until the same are paid and for any penalties for failing to pay the same as provided by law. All taxes and assessments shall be regarded as due and payable at such time as may be prescribed in the annual tax ordinances. (Code 1959, § 12-53)
     
    Last updated date: 10/23/2006 4:15:21 PM