A. That one-half the taxes on personal property secured by real property and one-half of the taxes on real property will be due on the first day of November, and will be delinquent on the tenth day of December next thereafter, at five p.m., and that unless paid prior thereto a penalty equal to six percent of the tax will be added to the amount thereof; that the remaining one-half of the taxes on all personal property secured by real property and on all real property will be payable on and after the first day of February next, and will be delinquent on the tenth day of April next thereafter, at five p.m., and that unless paid prior thereto a penalty equal to six percent of the tax will be added to the amount thereof;

B. That all taxes may be paid at the time the first installment, as provided in subsection A of this section, is due and payable;

C. The time and places at which payment of taxes may be made, may be set by the tax collector in advance of the due date. (Prior code § 6.04.540)