§ 7.08. Taxes; When Due and Payable.

All taxes due the City of Terrell shall be payable at the office of the city assessor-collector or the third party designee and may be paid at any time after the tax rolls for the year have been completed and approved, which shall be no later than October 1.

All taxes not paid on or before January 31 of the year following that for which they were levied shall become delinquent and subject to all penalties, interest, and other costs provided by state law on delinquent state and county taxes.