It is hereby declared that the purpose of this subchapter shall be to provide for the most cost-effective method for the collection of property taxes and that the policy of Valencia County shall be:
(A) To allow the Treasurer to require annual tax payments for all property tax bills of $10 or less.
(B) To require that property tax assessments of $10 or less be due and payable in a single payment on or before December 6, of each year in which the tax bill was prepared and mailed.
(C) To require that all tax assessments of $10 or less be declared delinquent if not paid on or before December 6, in the year in which the tax bill was prepared and mailed.
(Ord. 84-3, passed 9-12-1983) Penalty, see § 10.99