[1963-24.] 

SECTION 2549 . Taxes on Real Estate . — A tax, the rate per centum of ad valorem  taxation not to exceed two per centum, to be determined by the city council, shall be levied annually on or before the second Monday of February on the assessed value of all rea l estate in the city subject to taxation. Taxes shall be due and payable annually on and after the first day of March. If any taxpayer shall fail to pay the taxes assessed against him on or before the thirtieth day of June he shall be deemed to be delinque nt in such payment, and shall be subject to an additional tax as penalty for such delinquency graduated as follows: Five per centum on the original amount of the tax, if the tax remain unpaid after the thirtieth day of June; ten per centum of the original amount of the tax, if the tax remain unpaid after the fifteenth day of August following delinquency; and fifteen per centum of the original amount of the tax, if the tax remain unpaid after the thirtieth day of September following delinquency. The penaltie s thus imposed shall be collected and accounted for by the city treasurer at the same time and in the same manner as the original tax. 

[1963-25.] 

SECTION 2550 . Taxes on Real Estate — Sale of Personalty . — In the event that such tax and penalty shall remain unpaid on or after the first day of October after the tax has become delinquent, the city treasurer shall prepare and sign a certified copy of th e records of his office, showing the persons delinquent in payment of their taxes and the amounts of tax and penalty respectively due from them. He shall proceed at once to seize the personal property of each delinquent, and, unless redeemed as hereinafter  provided, to sell at public auction, either at the main entrance of the municipal building or at the place where such property is seized, as he shall determine, so much of the same as shall satisfy the tax, penalty, and costs of seizure and sale, to the h ighest bidder for cash, after due advertisement by notice posted stating the time, place, and cause of sale. The certified copy of the city treasurer's record of delinquents shall be his warrant for his proceedings, and the purchaser at such sale shall acq uire an indefeasible title to the property sold. Within two days after the sale the city treasurer shall make return of his proceedings and spread it upon his records. Any surplus resulting from the sale, over and above the tax, penalty, and costs, shall b e returned to the taxpayer on account of whose delinquency the sale has been made. It shall not be essential to the validity of tax sales of real estate hereunder that the city treasurer shall have attempted to make out of the personal property of the taxpay er the tax due upon his real estate. The remedy provided herein for the collection of taxes upon real estate by levying upon the personal property of the taxpayer shall be deemed to be cumulative only. The owner of the personal property seized may redeem the  same 

