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(c) Taxes on all taxable proper~y titled or with a <br />situs within the City acquired on or before April 30th of <br />each year shall be paid on or before June 3Oth of each year. <br />Any person failing to pay the said tax by the due date shown <br />on the bill shall incur interest and penalties as set forth <br />in §35-3 of this Code. <br /> <br /> (d) Taxes on all taxable property which acquires situs <br />within the City or has its title transferred after April <br />3Otb and through December 31st of each year shall be paid by <br />the date shown on the bill which is mailed to the owner of <br />the taxable property; provided, however, such due date shall <br />be not less than thirty (30) days after the date of the <br />issuance of the tax bill. Any person failing to pay the <br />said tax by the due date shown on the bill shall incur in- <br />terest and penalties as set forth in ~35-3 of this Code. <br /> <br /> (-e) Any person who fails to file with the Commissioner <br />of the Revenue as required in paragraph (a) herein, but is <br />subsequently assessed with personal property tax, shall be <br />taxed from the date that the title or situs was acquired and <br />incur penalty and interest as provided herein. <br /> <br /> (f) An exemption from this tax shall be granted for <br />any tax year or portion thereof during which the property <br />was legally assessed by another jurisdiction in the Common- <br />wealth, and such tax on the assessed property was paid and <br />not refunded in whole or in part. <br /> <br />2. This ordinance shall take effect from July 1, 1983. <br /> <br /> Adooted by the Council of the City of Portsmouth, <br />Vlrgznla, at a meeting held May 16, 1983. <br /> <br />Teste: <br /> <br />City Clerk <br /> <br /> <br />