The total amount due is payable in two installments:

  • The first installment is due on November 1 and is delinquent at 5:00 p.m. December 10, after which a 10% penalty is assessed.
  • The second installment is due on February 1 of the following year and is delinquent at 5:00 p.m. on April 10. After that, a 10% penalty and a $10 cost are assessed.
  • In order to pay both installments at the same time, remit the TOTAL AMOUNT DUE with both installment payment stubs by December 10.
  • If December 10 or April 10 falls on a Saturday, Sunday, or a legal holiday, no penalty is charged if payment is made by 5:00 p.m. on the next business day.