(A) Generally.
(1) To designate April 1, 1977 as the date on which property taxes for the tax year beginning September 1, 1976 and ending June 30, 1977, shall be due and payable.
(2) To provide that commencing on July 1, 1977, property taxes shall be due and payable in two equal semi-annual installments with the first installment due and payable on July 1 and the second installment due and payable on January 1; provided, however, that all property taxes on motor vehicles shall be due and payable in a single installment on July 1, as required by the 1976 General Assembly; provided further, that all other property taxes of $100 or less shall be due and payable in full on July 1.
(B) Assessment date. To designate October 1, 1976 as the assessment date for property taxes on motor vehicles for the tax year ending June 30, 1977, as required by the 1976 General Assembly.
(Res. passed - -)
Editor’s note:
TM Volume 12, page 246