§ 11-2-302. TAX BILLS.

(a)

Required. As soon as the annual tax levy is made, the Director shall mail a tax bill to each applicable taxpayer.

(b)

Voluntary programs. A tax bill shall include:

(1)

An insert explaining the county's voluntary participation in the education costs and local open space costs programs; and

(2)

A remittance form to facilitate property owner's voluntary contributions to either program.

(c)

Contents of the real property tax bill. The annual tax bill for owner-occupied residential property shall state:

(1)

The amount of the tax due if paid in full, including any applicable discounts for early payment;

(2)

The amount of the tax due if paid in semiannual installments, including any applicable discounts for early payment of the first installment;

(3)

The amount of service charge to be paid with the second installment;

(4)

The amount of interest to be charged for late payment of the second installment; and

(5)

The date the tax payment is due.

(1988 Code, §§ 33-52, 33-54.1) (Bill No. 87, 1990, § 2, 8-13-1990; Bill No. 78, 1991, § 2, 7-25-1991; Bill No. 198-95, § 1, 1-22-1996; Bill No. 33-03, § 2, 7-1-2004)