54:4-68.Ā  Tax payable earlier in certain cases;Ā  basis
When the governing body of a municipality shall by resolution so direct, theĀ  officer charged with the collection of taxes or assessments shall receive theĀ  tax or assessment due or to become due for any current year at any time duringĀ  the year as provided in this section and section 54:4-69 of this title.Ā  TheĀ  payments may be made on the basis of taxes and assessments levied for theĀ  preceding year and may be paid in full, or in installments in amounts of notĀ  less than one dollar or multiples thereof.Ā  The collecting officer shall issueĀ  a receipt therefor and credit the amount paid to the account of any tax orĀ  assessment so levied or to be levied.