J. MILLARD TAWES, Governor                       1777

correct from time to time to keep it up to date, and shall mail to each
taxpayer a bill for his taxes for the current year [during the months
of January and February of each year].

Sec. 11-39. When taxes due and payable; discounts and interest.

(a) The annual tax levy made by the county shall be due and

payable on the first day of [January] July in each year. [, and from

all taxes so levied which shall be paid prior to the first day of

February a discount of two per cent shall be deducted from the
amount thereof; on taxes paid during the month of February, a
discount of one and one half per cent shall be made; on all taxes paid
during the month of March, a discount of one per cent shall be made;

on all taxes paid during the month of April, a discount of one-half

per cent shall be made; and upon all taxes paid during the month of

May, the amount thereof without discount or interest shall be re-

quired; but upon] Upon all taxes remaining unpaid after the

[thirtieth day of May] October 1 interest at the rate of [six] ½ of
1 per cent per month shall be charged and collected [from the first day
of June. This section shall apply to tax bills on real property only or
on both real and personal property].

[ (b) Any person or persons, firm, association, corporation or
business entity receiving from the county a tax bill for personal
property and not including thereon any tax bills for real property
shall be entitled to a discount of two per cent from the amount of such
bill if the net amount of such bill is paid to the county within thirty
days after the date of mailing or otherwise distributing said tax bills.

Upon all such taxes remaining unpaid after the thirty-day period,

interest at the rate of six per cent shall be charged and collected from
the first day of such thirty-day period.]

(A)    THE ANNUAL TAX LEVY MADE BY THE COUNTY
SHALL BE DUE AND PAYABLE ON THE FIRST DAY OF JULY
IN EACH YEAR, AND FROM ALL TAXES SO LEVIED WHICH
SHALL BE PAID PRIOR TO THE FIRST DAY OF AUGUST A
DISCOUNT OF TWO PER CENT SHALL BE DEDUCTED FROM
THE AMOUNT THEREOF; ON TAXES PAID DURING THE
MONTH OF AUGUST, A DISCOUNT OF ONE PER CENT SHALL
BE MADE; AND UPON ALL TAXES PAID DURING THE
MONTH OF SEPTEMBER, THE AMOUNT THEREOF WITHOUT
DISCOUNT OR INTEREST SHALL BE REQUIRED. UPON ALL
TAXES REMAINING UNPAID AFTER OCTOBER 1 INTEREST
AT THE RATE OF ½ OF ONE PER CENT PER MONTH SHALL
BE CHARGED AND COLLECTED.

(B)    ANY PERSON OR PERSONS, FIRM, ASSOCIATION,
CORPORATION OR BUSINESS ENTITY RECEIVING FROM
THE COUNTY A TAX BILL FOR REAL OR PERSONAL PROP-
ERTY DATED, ISSUED OR MAILED ON OR AT DATES OTHER
THAN JULY 1 SHALL BE ENTITLED TO A DISCOUNT OF TWO
PER CENT FROM THE AMOUNT OF SUCH BILL IF THE NET
AMOUNT OF SUCH BILL IS PAID TO THE COUNTY WITHIN
THIRTY DAYS AFTER THE DATE OF MAILING OR OTHER-
WISE DISTRIBUTING SAID TAX BILLS. ALL SUCH TAXES
WHICH ARE NOT PAID WITHIN THE INITIAL THIRTY-DAY
PERIOD MAY BE PAID WITHIN THIRTY DAYS AFTER THE
EXPIRATION OF SUCH INITIAL THIRTY-DAY PERIOD WITH-