3.2A.11: INSTALLMENT CONTRACTS:
At the discretion of the local tax administrator, on behalf of the City, the local tax administrator may, but is not required to, enter into an installment contract with the taxpayer for the payment of taxes under the controlling tax ordinance. The local tax administrator may not cancel any installment contract so entered unless the taxpayer fails to pay any amount due and owing on time and fails to cure the delinquency in the time allowed in the installment contract or if the taxpayer fails to demonstrate good faith in restructuring any installment plan agreement or contract with the local tax administrator. (Ord. 19-O-103, 12-18-2019)