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Taxes levied in the amount of $50.00 or less must be paid in full on the due date established by the assembly as the due date of the first installment of all taxes in a larger amount. Taxes levied in an amount of $4.99 or less will not be billed. During the process of billing, all full-year tax amounts of less than $5.00 total will be written off as if paid. A full accounting of such write-offs will be available for public inspection. [Ord. 86-25-O(A) ; Ord. 82-33-O, 1982. Formerly §3.20.089].