§ 11-2-304. PAYMENT BY INSTALLMENTS.

(a)

Exception. This section does not apply to state taxes.

(b)

Authority. In accordance with state law, the county may provide for payment of county taxes by installments including the manner, amounts, times, and periods for payments by installments.

(c)

Action of the Director. The Director shall:

(1)

Allow and receive payment of county taxes by installments in the manner, amounts, times, and periods determined by the Director; and

(2)

Allow discounts and charge interest on installment payments as determined by the Director and in accordance with law.

(1988 Code, § 33-54) (Bill No. 87, 1990, § 2, 8-13-1990; Bill No. 49-96, § 20, 7-1-1996; Bill No. 33-03, § 2, 7-1-2004)