Partial payment or payment plan for delinquent or nondelinquent property taxes authorized

Notwithstanding any other provision of law to the contrary, the county treasurer of every county may accept partial payment or establish a payment plan for delinquent or nondelinquent real property tax or personal property tax in accordance with payment guidelines established therefor by the county treasurer. Nothing in this section shall be construed to modify any consequences of untimely payment.