§ 10.04. TAXES: WHEN DUE AND PAYABLE:

  All taxes due the City of Santa Fe on real and personal property shall be payable at the office of the Assessor-Collector 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. Taxes shall be paid before February 1, and all such taxes not paid prior to such date shall be deemed delinquent, and shall be subject to such penalty and interest as the City Council may provide by ordinance. The City Council may provide further by ordinance that all taxes, either current or delinquent, due the City of Santa Fe may be paid in installments. Failure to levy and assess taxes through omission in preparation of the approved tax roll shall not relieve the person, firm or corporation so omitted from obligation to pay such current or past due taxes as shown to be payable by recheck of the rolls and receipts for the years in question. No penalty or interest shall be added for unassessed years.

(Charter amendment, May 9, 2009)