§ 32.026 APPLICATION OF PAYMENTS.

   Unless otherwise specified by the taxpayer, all voluntary payments of an eligible tax shall be prioritized by the Tax Administrator in the following order:

   (A)   Tax;

   (B)   Interest;

   (C)   Penalty; and

   (D) Any other fees or charges.

(Ord. 1999-3, passed 12-21-1999)