5210-5213 Installment Plans: Forms and Notices

5210. SEPARATE RECORD
Form SCO 5-03 may be used as an aid to keeping a detailed record of all transactions and data relating to installment plans. The form may be altered as necessary to suit county requirements.

5211. RECEIPT FOR INSTALLMENT PAYMENT
If requested by the taxpayer, photocopies of form SCO 5-03 may be used as receipts. However, a memorandum or counter receipt may be used instead of form SCO 5-03.

5212. NOTICE OF REQUIRED PAYMENT DUE
It is good practice to mail a reminder notice to the taxpayer on or about March 1, informing him/her that the payment due on his/her installment plan of redemption must be received before the delinquency date of the last installment of current taxes or the plan will be in default. The hour and date of delinquency should be included (e.g., "5 p.m. on April 10"). Form SCO 5-04 is recommended.

5213. NOTICE THAT CURRENT AND SUPPLEMENTAL TAX IS UNPAID
If current and supplemental taxes have not been paid by March 10, a notice may be mailed to the taxpayer informing him/her that, unless current taxes are paid before the delinquency date (specifying such date), the plan will be in default. While not required by law, these notices have proven very effective in reducing tax delinquencies for counties that have adopted the practice of sending them. Form SCO 5-05 is recommended.