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aS6C8firncnt roll or copy shaH be th(! wp-rrant ~d authority ot \.h6
Tax Collector to collect and receive the hu::e. fixtenuel.l to the
tax u66C86ment roll.
All ti.!XC6 on real and personal propel'"ty lUJ8C(H.mcnt tn nny
calendar year shall be a HN) thereon from January fir8t or ouch
calendar year, and all 6uch Hens shall be superior to all othor
liens or encumbranu~8; except the Hen wr Cou.nty tl.l.xeB, with
which they ah;:ul be of equal dignity. ami tH1Ch Hens ahall continue
and remain until paid and Hati6!~ed. All perBonal property taxes
l;ha11 be n lien upon the pt~nwnal property taxed and shall be
8uperior to the rights acquired tinder any sale, a6Bignment 01'
chattel mortgage, levy or lien upon any 6uch personal property
executed or made after Buch ilBBc6fiJnent except when 9uch per-
sonal property i6 iwld m the regular course of trade. Personal
property tnxcB shall become del inqucnt and 6hiUl bear 6uch penal-
tics, and shall he enforceable in the maImer provided by law with
n:ferencc to County personal property taxes.
All eit). taxeu ahall be due and payable Nove rnl>e r' first of
the year i.n wh\ch they arc U6Ac98ed.
Di8cQunts for prompt pay-
rncnt of taxc8 fihal1 be allowed a9 fo11ow/I: Four (4) percent if
paid in the month of November, three (:n percent l! paid in tlH'
month of DeceInbN'. two (2) percent if puid in the month of
.lanua.ry next following. and one (1) percent H paid in the lnonth
of Fcbrua ry next follow lng.
To all taxes remawing unpaid on April !irlJt followll'lg the
year when tht: ROome Qre a&3eseed there shall bf:} added and (01-
lccted a penalty of Hve (5) percent.
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