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3.52.180 Tax delinquency unlawful acts.
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A. Delinquent Penalties and Interest. For each payment due, if such payment is not made by the due date thereof, in addition to any other remedies available under the law, there shall be added penalty and interest as follows:

1. If paid one to 10 days late, there shall be a penalty of 10 percent added to the amount of tax due.

2. If paid 11 to 20 days late, there shall be a penalty of 15 percent added to the amount of tax due.

3. If paid 21 to 30 days late, there shall be a penalty of 20 percent added to the amount of tax due.

4. If paid more than 30 days late, there shall be a penalty of 25 percent added to the amount of tax due.

5. In addition to the above penalty, the City of Lakewood shall charge the taxpayer interest on all taxes and delinquent penalties due at the rate of one percent per month or the portion thereof that said amounts are past due.

6. The tax imposed by this chapter, and all penalties and interest thereon, shall constitute a debt to the City of Lakewood, and may be collected by court proceedings in the same manner as any other debt which remedy shall be in addition to all other available remedies. Any judgment entered in favor of the City of Lakewood may include an award to the City of Lakewood of all court and collection costs including attorneys’ fees to the extent permitted by law. Amounts delinquent more than 60 days may be assigned to a third party for collection, in which case the amount of any collection charges shall be in addition to all other amounts owed. Amounts due shall not be considered paid until the City of Lakewood has received payment for the full amount due or has discharged the amount due and not paid. [Ord. 253 § 1, 2000; Ord. 215 § 1, 1999.]

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