Sec. 96. Same—fiscal year; when taxes due; liens.
The year for which taxes on real estate are assessed shall be
deemed to commence on the first day of February, and there
shall, from that day, be a lien on real estate, and a further lien
upon the rent of said real estate, whether the same be payable
in money or in kind, for taxes for the current year assessed
thereon, until the same are paid, and the fiscal year for which
assessed until payment thereof. All taxes shall be regarded as
due and payable at such time as may be prescribed in the annual
tax ordinances.
