Payment of the real property tax in installments.
Section 23
SEC. 23. Payment of the real property tax in installments. — The real property tax may, in the discretion of the taxpayer, be paid in two installments as the provincial board may by resolution determine not later than the fifth day of January of the year during which such resolution is to take effect for the first time: Provided, That the last day of the first and second installment periods shall not be later than May thirty-first and November thirtieth of each year, respectively. Any change in the period and amount of installments made after January fifth shall take effect in the next ensuing year. Any person who shall on the last day of any period established for the payment of the real property tax be in the municipal building, ready and prepared to pay but is unable to do so because of the great number of taxpayers, shall be given a suitable card entitling him to pay the tax without penalty on the day next following.