Any owner of real property may enter into an agreement with the County Fiscal Officer for the monthly installment payment of current real property taxes and assessments over a period of months, as set forth herein, provided said agreement is entered into on or before the last day that said taxes and assessments must be paid without penalty. If the agreement is entered into prior to the last day that taxes and assessments must be paid without penalty for the first-half of any tax year, said agreement shall provide for the payment of both first-half and second-half taxes and assessments in equal consecutive monthly installments commencing the 15th day of the month following the execution of the agreement, and continuing until the 15th day of November of that calendar year. If the agreement is entered into prior to the last day that taxes and assessments must be paid without penalty for the second-half of any tax year, said agreement shall provide for the payment of second-half taxes and assessments in equal consecutive monthly installments commencing the 15th day of the month following the execution of the agreement, and continuing until the 15th day of November of that calendar year. All monthly installment payments due under said agreement, after the initial payment, shall be paid no later than the 15th day of each month. Said agreement shall apply only to one tax year, and a new agreement must be entered into for subsequent tax years. (Ord. 2020-112. Adopted 4-27-20.)