[Adopted 3-19-1964; amended in its entirety 7-27-1966 (Ch. 13, Art. I, § 13-4, of
the 1990 Code)]
A two-installment system of tax payments shall be in place in
the Town, and taxes shall be due and payable on the first day of July
and the first day of January of each and every year.
A.
When the
amount of tax assessed against an individual taxpayer is for vehicles
other than passenger vehicles, motorcycles or camp trailers and used
in a commercial enterprise, including farming, taxes amounting to
more than $100 shall be due in two equal installments.
B.
When the
amount of a tax assessed against any individual taxpayer for property
other than motor vehicle shall not be in excess of $50, that sum shall
be due and payable in full on the first installment date; and in the
event the total amount of tax due shall be less than $100, not less
than $50 shall be due and payable on the first installment date; and
taxes amounting to more than $100 shall be due and payable in two
equal installments.
