If your first installment is paid by the due date to the local treasurer, the second installment is due by July 31st to the County Treasurer. If you miss the July 31st due date the balance becomes delinquent and subject to interest of 1% per month retroactive to February 1st.
All delinquent taxes are paid to the County Treasurer. 

All payments made in December & January on the current year tax are to be paid to your Local Treasurer.
All Personal Property taxes, except improvements on leased land, are due in full by January 31st to your Local Treasurer.
You must pay the first installment by January 31st in order to postpone the second installment until July 31st. If you miss the first installment due date, the entire remaining unpaid taxes, special assessments, special charges, and special taxes (if any) will become delinquent and subject to interest of 1% per month from February 1st until paid.
If you choose to pay the bill in full in December or January, you need to pay it to your Local Treasurer.
All bills less than $100 have to be paid in full by January 31st to your Local Treasurer. 

All Personal Property taxes, except improvements on leased land, are due in full by January 31st to your Local Treasurer. You must pay the first installment by January 31st in order to postpone the second installment until July 31st.