A. All taxes levied in accordance with this chapter shall be due and payable on or before November 1st of each tax year or the first working day following November 1st if it should fall on a weekend.

B. Taxes unpaid after the appropriate due date shall become delinquent. The postmarked date on payments received by mail shall serve to establish the date received. (Ord. 19-05-538 § 4; Ord. 05-06-110)