The single installment is due on August 31. Taxes on the unsecured roll delinquent at 5:00 p.m., or the close of business, whichever is later, on August 31, and thereafter subject to a delinquent penalty of 10 percent.
Taxes added to the unsecured roll after July 31, if unpaid are delinquent and subject to a penalty of 10 percent at 5:00 p.m., or the close of business, whichever is later, on the last day of the month succeeding the month of enrollment.
In addition to penalties imposed, the tax collector may collect actual costs of collection incurred by the county up to the time the delinquency is paid.
When the last day of the month falls on a Saturday, Sunday, or a legal holiday, any penalty to which the tax becomes subject on that date shall not attach if the tax collector receives payment in full by 5:00 p.m., or the close of business, whichever is later, on the next business day.