(A) Real and personal property taxes including mobile home assessments shall be paid in one installment on May 10 of each year provided that the total tax liability for property covered by a particular tax statement is less than $25 for the year that it is due.
(B) The tax liability shall be paid in the same manner in each subsequent year.
(C) This payment shall apply to payments for real and personal property including mobile home assessments unless otherwise provided by state law.
(D) Property taxes not paid on or before said due date shall be subject to penalties prescribed under state law and shall be added to the delinquent taxes.
(E) In all respects this procedure shall be governed by I.C. 6-1.1-22-9 and by state law.
(CC Ord. 3-1995, passed 8-22-95)