170.01 TAXES AND ASSESSMENTS POSTPONED FOR EMPLOYEES CALLED TO ACTIVE DUTY.
   (a)   Payment of real property taxes and assessments for owner occupancy property are postponed while any Summit County reservists is on active status.
   (b)   All penalty and interest normally assessed against unpaid taxes shall be waived during this time frame.
   (c)   Upon return from active duty all reservists from Summit County shall be given the opportunity to participate in a payment plan for the payment of unpaid taxes accrued during their absence. Such payment plan shall be based on their financial status.
(Res. 91-29. Approved 1-25-91; Ord. 2004-596. Adopted 2-14-05.)