§ 12-44. Special provisions.

(a)

Current Year Increases. Increased secured tax occurring during the year of discovery will be included in the installment payments.

(b)

Early Payoff of Installment Plan. The assessee may at any time pay off any of the outstanding installments; however, the partial payment of an installment or installments will not be allowed.

(c)

Lien Filed. The tax collector shall record in the county recorder's office a certificate setting forth the name of the assessee, the total amount of the lien for the three year period and the installment applicable to each fiscal year. Should the property transfer or sell, the installment plan is terminated and all outstanding installments are due and payable prior to the transfer or sale.

(d)

Agriculture Preserve. Increased taxes resulting from property being removed from an agricultural preserve is not included within the scope of this ordinance.

(Ord. No. 1912 § 1.)