(A) Effective January 1, 1987, an owner of a mobile home is hereby required to pay his or her property tax liability for his or her mobile home in one installment if the tax liability for a particular year is less than $25.
(B) Whenever a tax statement shows that an owner’s property tax liability for a particular year for a mobile home is less than $25, the owner shall pay the entire tax liability for the mobile home for that year on May 10 of that year.
(C) Effective January 1, 1987, a person is hereby required to pay his or her property tax liability in one installment if the tax liability for a particular year is less than $25.
(D) Whenever a tax statement shows that the person’s property tax liability for a year is less than $25 for the property covered by that statement, the tax liability for that year is due in one installment on May 10 of that year.
(CC Ord. 1986-18, passed 12-2-86)