[Adopted 10-4-1965 ATM; amended 1-20-2009 (§ 61 of the prior compilation)]
Taxes for fiscal years commencing on and after July 1, 2009, shall be payable in two installments, one-half on July 1 and the second half on the following January 1; unless the total tax payable on any list shall be not more than $100, in which case the full amount shall be due and payable on July 1 in each year, commencing July 1, 2009.