1723.04 AUTHORITY TO ARRANGE INSTALLMENT PAYMENTS.
   The Director of the Department of Taxation is authorized to arrange for the method and payment of unpaid taxes, interest and penalties on a schedule of installment payments, when the taxpayer has proven to the Director that, due to certain hardship conditions, he, she or it is unable to pay the full amount of the tax due. Such authorization shall not be granted until proper returns are filed by the taxpayer for all amounts owed by him, her or it under this Title.
   Failure to make any deferred payment when due shall cause the total unpaid amount, including penalty and interest, to become payable on demand and the provisions of Chapters 1715 and 1717 shall apply.
(Ord. 8753-2000. Passed 12-5-00.)