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 Norcross
 Code of Ordinances
 Chapter 16. FINANCE AND TAXATION
 Article I. IN GENERAL

  § 16-3. Delinquent taxes, fees, special assessment tax or other revenue; interest.  

Latest version.

  • (a)

    Any city tax, fee, penalty, fine, special assessment tax or other revenue due the city which has not been paid within the time limits set for payment, may be collected by the city, after providing ten days' written notice, by the issuance of a fi. fa., by the General Government Administration Department Head, or a designee thereof, and execution by the Mayor or his designee on any property, personal or real, of that person located within the county for the amount due.

    (b)

    Any debts due the city as described in subsection (a) of this section are hereby declared also to be personal debts of the person owning the taxed property or otherwise owing funds to the city, and the amount due may be collected plus interest, penalties, costs and attorney's fees from that person as provided generally for the collection of personal debts under general state law.

    (c)

    Tax bills for property also subject to a special assessment levied by the city shall include, in addition to the information contained in subsection (a) above, a separate sum due as a result of the special assessment. Said tax bill shall further include an adequate description of the basis for said special assessment and the legal authority providing for same.

    (d)

    Executions under this section may be assigned, sold or otherwise transferred with the approval of the Mayor and may be collected after the transfer as provided in this section.

    (e)

    All delinquent fi. fas. issued under subsection (a) of this section as well as any interest or penalty thereon shall be included as a part of and in addition to the annual ad valorem tax bill.

    (f)

    Upon order of the General Government Administration Department and ten days' written notice, any license, privilege or permit granted by the city shall be revoked for the failure to pay any monies due the city for taxes, fees, penalties, interest, fines, special assessment tax, or other revenue; provided that any person aggrieved by the order may, within ten days thereof, appeal to the City Council. After a hearing thereon, the City Council may approve or modify the order, or restore the license, privilege or permit by adopting a motion to that effect by a majority vote of all City Council members present.

    (g)

    All fi. fas. issued under this section shall earn interest at the maximum interest rate allowed by state law and such failure to pay shall further incur a penalty in the maximum percentage amount allowed by state law.

(Code 1979, § 3-1-52; Code 1998, § 38-3; Ord. No. 18-95, § IV, 11-6-1995; Ord. No. 08-2013, 11-4-2013)

Editor's note

Ord. No. 08-2013, adopted Nov. 4, 2013, changed the title of § 16-3 from "Delinquent taxes, fees, or other revenue; interest" to read as herein set out.