Where a taxpayer owes payments for prior years, the Tax Collector may accept partial
payments. The difference between the amount paid by the taxpayer and the total amount
due shall be treated as a delinquent tax and shall be subject to additional costs
applied to the unpaid balance pursuant to Section 6-1.125.
Unless the taxpayer specifies otherwise, the partial payments shall be applied to
the oldest year's deficiency, first to interest, additional taxes and costs for that
year, and the balance, if any, shall be applied to the taxes due for that year. Any
remaining portion of the payment shall then be applied to the next oldest year's deficiency
in the same manner and order.
The taxpayer may specify that the partial payment be applied to a tax year other than
the oldest, but the order of payment between interest, additional taxes, costs, and
taxes due shall remain the same.
(Added by Ord. 3266-C.S., § 2, effective 9-26-02)
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