The Fiscal Officer’s Extended Delinquent Tax Payment Plan shall provide at least the following:
(a) Payments shall be due and payable prior to or at the time current taxes are due.
(b) A written undertaking complying with the requirements of the Tax Commissioner pursuant to Ohio R.C. 323.31, signed by the taxpayer or his agent specifying the real property subject to the Plan, the number of payments due, the amount of such payments, other conditions of participation, and a notice that if any default under the Plan occurs the total amount of tax delinquencies will then become due and payable together with interest and penalty that would otherwise be assessed against the delinquent tax balances.
(c) At the time of acceptance by the Fiscal Officer of a written undertaking for participation in the Fiscal Officer’s Extended Delinquent Tax Payment Plan no further interest or penalties shall be assessed against delinquent balances subject to the Plan; provided, however, that any default under the written undertaking or default in payment of current taxes shall invalidate the taxpayer's participation in the Plan and all interest and penalties that otherwise would have been assessed except for participation in the Plan shall also be assessed against the taxpayer.
(d) Payment of the total balance due on delinquent taxes subject to a written undertaking under the Plan may be paid by the taxpayer in advance of the times for such payments.
(Ord. 2002-761. Adopted 12-16-02.)