§ 146-29. Amount of penalty.  


Latest version.
  • When payment of annual taxes or levies on real estate and tangible personal property, machinery and tools and merchants' capital is not made when due on June 5 and on December 5, a penalty of 10% of the taxes past due shall be assessed on June 6 and December 6 and shall therewith be due and payable in addition to said annual taxes.