§ 105-358. Waiver of penalties; partial payments.
§ 105‑358. Waiver ofpenalties; partial payments.
(a) Waiver. A taxcollector may, upon making a record of the reasons therefor, reduce or waivethe penalty imposed on giving a worthless check under G.S. 105‑357(b)(2).
(b) Partial Payments. Unless otherwise directed by the governing body, the tax collector shall acceptpartial payments on taxes and issue partial payment receipts therefor.
When a payment is made on thetax for any year or on any installment, it shall first be applied to accruedpenalties, interest, and costs and then to the principal amount of the tax orinstallment. In its discretion, the governing body may prescribe by uniformregulation the minimum amount or percentage of tax liability that may beaccepted as a partial payment. (1939, c. 310, ss. 1708, 1709; 1971, c. 806, s. 1;2002‑156, s. 1.2; 2003‑416, s. 10.)