Sec 42-18052. Due dates and times; delinquency

A. Except as provided in subsection C, one-half of the amount of the taxes on real property and personal property is due and payable on October 1, and the remaining one-half of the taxes is due and payable on the following March 1.

B. Except as provided in subsection C, one-half of the amount of the taxes that are unpaid is delinquent after November 1 at 5:00 p.m. and the remaining one-half that is unpaid is delinquent after the following May 1 at 5:00 p.m.

C. If the total amount of taxes is one hundred dollars or less:

1. The entire amount of the taxes is due and payable on October 1.

2. The entire amount that is unpaid is delinquent after November 1 at 5:00 p.m.

D. If the delinquency date is a Saturday, Sunday or other legal holiday, the time of delinquency is 5:00 p.m. on the next business day.