The general property tax levy for the fiscal
year beginning July 1, 1968, and for each succeeding fiscal year shall
be payable in two equal installments, the first such installment becoming
due on July 1 and the second installment on January 2 of each fiscal
year, except that whenever the entire tax due on any assessment list
shall not exceed $100 said entire tax shall become due on July 1 of
the fiscal year for which it is levied.