A. On the tenth day of December of each year, at five p.m., all taxes then unpaid, except the last installment of taxes on personal property secured by real property, and the last installment of real property taxes, are delinquent, and thereafter the tax collector must collect for the use of the city an additional six percent thereon.

B. On the tenth day of April of each year, at five p.m., the remaining one-half of the taxes on all personal property secured by real property, and on real property, are delinquent, and thereafter the tax collector must collect for the use of the city, an additional six percent thereon; provided, that the entire taxes on such personal property and real property may be paid at the time the first installment, as provided in Section 3.28.270, is due and payable, and; provided further, that the taxes on all personal property unsecured by real property shall be due and payable immediately after the assessment of said personal property is made. (Prior code § 6.04.620)