[Adopted 11-18-1996 by L.L. No. 4-1996; amended 12-26-2000 by L.L. No. 6-2000]
The City hereby declares that the interest rate to be applied to unpaid taxes, delinquencies and special assessments for which the City is collector, owed for taxes and assessments upon properties within its corporate limits, shall be 21% per annum.