(a)   The City Tax Collector is hereby authorized to receive payment of City taxes on an installment basis. Such taxes shall be paid in two installments: the first shall be due and payable on or before April 30 and the second and final payment on or before June 30, for the year 1980 and thereafter.
   (b)   The amount to be received on each installment may be in any amount of not less than twenty dollars ($20.00) on tax statements of less than forty dollars ($40.00). In all others, the taxes shall be paid in two equal installments as set forth above.
(Res. 19-80. Passed 2-13-80; Ord. 07-08.  Passed 3-20-08.)