(a) Every taxpayer shall pay state, county, municipal, highway, school and all of such taxpayer’s property taxes to the county trustee, except when otherwise provided by law, and such taxes shall be due and payable on the first Monday in October of each year.(b) Notwithstanding any law to the contrary, upon adoption of a resolution by the county legislative body, the county trustee may accept property taxes at any time after July 10, prior to the first Monday in October established by § 67-1-701, on which date trustees are required to accept property tax payments, and after the tax rates are finally set, the trustee’s tax rolls are received and the trustee’s receipts are prepared. County trustees may begin accepting tax relief applications on the same date on which the trustee accepts property tax payments.
