The Tax Collector is hereby authorized to retain
payments received in excess of the amount of taxes, interest and lien
fees which have accrued and are due from a taxpayer, provided that
the excess payment is less than $5. Pursuant to this authorization
the Tax Collector is authorized to decline to process any request
for rebate of such minimal excess payment.
Nothing contained herein shall be construed
to authorize the Tax Collector to refuse to make change to permit
the tender of the correct amount.
Any such excess payments shall be credited to
the over/short account.