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(a) Where a taxpayer owes payments for prior years, the Tax Collector may accept partial payments. The difference between the amount paid by the taxpayer and the total amount due shall be treated as a delinquent tax and shall be subject to penalties and interest on the unpaid balance pursuant to Section 6.17-1 or Section 6.17-1.1, as applicable.
(b) Unless the taxpayer specifies otherwise, the partial payments shall be applied to the oldest year's deficiency, first to administrative collection costs, interest, penalties and other costs and charges for that year, and the balance, if any, shall be applied to the taxes due for that year. Any remaining portion of the payment shall then be applied to the next oldest year's deficiency in the same manner and order.
(c) The taxpayer may specify that the partial payment be applied to a tax year other than the oldest, but the order of payment between administrative collection costs, interest, penalties, other costs and charges, and taxes due shall remain the same.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 99-99, File No. 990408, App. 4/30/99; Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 207-20, File No. 200759, App. 10/9/2020, Eff. 11/9/2020)