(1) the first installment on a provisional statement is considered to be the taxpayer's
spring installment of property taxes;
(2) except as provided in subdivision (3) or section 18.5 of this chapter, payment on a reconciling statement is considered to be due before
the due date of the first installment of property taxes payable in the following year;
(3) payment on a reconciling statement described in section 12(b) of this chapter is considered to be the taxpayer's fall installment of property taxes.
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