the Secretary of Finance may require notification in any province, municipality, or city to be accomplished through the mailing of individual tax bills which shall estate the exact amount of the annual tax due, the amount of quarterly installment, its due date, the delinquency, and the applicable...
Any person, who on the last day set for the payment of the real estate tax as provided in the preceding paragraphs, shall be within the premises of the City Hall willing and ready to pay the tax but is unable to effect it on account of the large number of taxpayers therein present, s...