The corporate authorities of any political subdivision shall, before any such payroll deductions are made, notify, in writing, any public officer or employe of their intention to direct the making of payroll deductions for delinquent taxes, unless such taxes and the penalties, interest, and costs thereon are paid within a specified time; it shall have power to enter into such agreements with public officers and employes as it may deem necessary to secure payment thereof by such officer or employe, and apply the provisions of this act in any case where the terms of such agreement are not complied with.