Section 2-4013 Partial payment of taxes.

   Unless otherwise directed by the governing body, the tax collector shall, at any time, accept partial payments on taxes and issue a partial payment receipt therefor. In crediting the payment on the tax for any year or on any installment, the payment shall first be applied to accrued penalties, interest, and costs and then to the principal amount of such tax or installment. (Code 1970, Sec. 2-57)