A metropolitan government, as defined in § 7-1-101, is hereby authorized by ordinance or resolution of its governing body to direct
or permit its trustee, as a convenience to its taxpayers, to prepare and send to each
owner of taxable property a bill for the amount of taxes due on the property. Where the property is located within the urban services district, the governing
body may authorize the tax for the urban services district and the tax for the general
services district to be consolidated into one (1) tax bill, computed on the combined
tax rate of both of the taxing districts; provided, that the tax rate for each of
such districts shall be shown plainly on the face of the consolidated tax bill. In any case where the taxpayer pays as much as one half ( 1/2 ) of the total amount of the combined tax bill not later than October 31 of the year
for which the taxes are due, and the remaining one half ( 1/2 ) not later than February 28 of the following year, no interest or penalty shall
be charged, notwithstanding any state law, charter or ordinance of the metropolitan
government to the contrary.
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