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• <br />• <br />Sec. 10-25. Penalties and interest. <br />Any person failing to pay that portion of taxes on real <br />estate, personal property, or machinery and tools, and merehsnt�s <br />capital,- on or before December 57 shall incur a penalty thereof <br />of ten percent,- which shall be added to the amount due from such <br />taxpayer.- Likewise,- any person failing to pay that portion of <br />the taxes on real estate due on or before June 5 and December 5, <br />respectively, shall incur penalties thereon of ten percent of the <br />amount of tax respectively becoming payable on such dates. Such <br />taxes and penalties shall be added to the amount due from the <br />taxpayer, and, when collected by the city treasurer, shall be <br />accounted for by the city treasurer along with the principal of <br />such taxes. The treasurer may waive such penalties or interest <br />only in cases where, in the treasurer's sole judgment, the <br />failure to make timely payment was not the fault of the taxpayer. <br />Sec. 10-26. Calling on persons failing to pay taxes; <br />collection by distress, etc. <br />It shall be the duty of the city treasurer,- to call upon <br />each person chargeable with taxes who has not paid the same prior <br />to the due date or upon the agent, if any, of such person <br />resident within the city, for the payment thereof, and upon <br />failure or refusal of such person or agent to pay the same, he <br />the treasurer shall proceed to collect them by distress or <br />otherwise. <br />Sec. 10-27. Persons about to leave city. <br />Should it come to the knowledge of the city treasurer that <br />any person owing taxes is moving or contemplates moving from the <br />city prior to December 5 the due date, he the treasurer shall <br />have the power to collect the same by distress or otherwise at <br />any time after bills shall have come into his hands the <br />assessment has been made. <br />Sec. 10-28. Lists of uncollectible taxes and delinquents to <br />be made out. <br />The city treasurer, after ascertaining which of the taxes <br />and levies assessed cannot be collected, shall, not later than <br />August 1 in each year, make out lists as follows: <br />4 <br />