§ 20-3-214. DUTY OF DIRECTOR OF BUDGET AND FINANCE IN MAKING UP TAX BILLS; PAYMENT REQUIRED WHEN TAXES PAID.

(a)

It shall be the duty of the Director of Budget and Finance, in making up the tax bills, to make provision under appropriate heading for a statement thereon of and to state thereon the amount of such assessments and charges (except water service charges) due for the current year and of the amount thereof in arrears. Should a tax be imposed on any taxable property of the metropolitan district or of the county under any provision of this article, the rate and amount of such tax shall be also appropriately shown on the tax bill. The Director of Budget and Finance shall accept no taxes on real estate unless tendered at the same time payment of all metropolitan district assessments, charges, and taxes shown on his books as liens on the property with respect to which taxes are tendered.

(b)

All unpaid amounts shall bear interest at the rate as provided in § 11-2-303 of the code or as amended from time to time until paid. In the event there be established under any ordinance or law the practice of permitting payments in the county of taxes in installments, the provisions herein with respect to payment of metropolitan district annual assessments and charges in installments shall cease to be operative, and in lieu thereof with respect to each assessable property all metropolitan district annual assessments and charges thereon shall be included in the taxes thereon and collected together, in installments.

(1988 Code, § 35-225) (Bill No. 126, § 2, 9-28-1990; Bill No. 49-96, § 21, 7-1-1996; Bill No. 30-03, § 1, 7-1-2004)