§ 283.291. Payments by supervisor.

1.

The supervisor shall pay to the County Commissioner of Finance on or before the 25th day of May in each year, not less than 60 percent of the taxes, special ad valorem levies and special assessments, if any, due to be paid to the County Commissioner of Finance during such calendar year, and the balance thereof shall be paid on or before the 15th day of October in each year. In the event that any town fails to pay to the County Commissioner of Finance on or before the 15th day of October in any calendar year the full amount due for such calendar year and tax anticipation notes are issued by the county pursuant to the Local Finance Law for the amount of the deficiency, the County Commissioner of Finance shall certify to the County Board and also to the town on account of whose failure to pay any tax anticipation notes have been issued, the amount of such deficiency, adding thereto interest at the rate of six percentum per annum from the 15th day of October to the first day of June in the following year. Upon receiving such certification the County Board shall apportion to and levy upon such town the amount of such deficiency together with the interest thereon. Such town shall cause the amount of such deficiency and interest to be inserted in and become a part of the levy for its next fiscal year. After such apportionment and levy against any such town by the County Board, all taxes thereafter collected in such town to the amount of such deficiency and interest shall either be paid over to the County Commissioner of Finance as collected, or deposited in a special account to be held for and paid over to the County Commissioner of Finance on or before the 25th day of May in the year in which the tax anticipation notes are due. The amounts so paid to the County Commissioner of Finance shall be used only to pay such notes and interest and the balance, if any, shall be applied to general county purposes.

2.

Each town shall pay to the County Commissioner of Finance each month as collected the proportionate share of taxes, special ad valorem levies and special assessments due to be paid to the County Commissioner of Finance. In the event that the monthly payments so made are insufficient to meet the percentage payments due under subdivision 1. hereof, the balance shall in each case be paid as provided in such subdivision. It shall be the duty of each town charged with the making of such payments to cause such payments to be made as provided in this section.

3.

The supervisor of each town shall pay to the treasurer of any school district within the town on the fifth day of each month from school district taxes collected the proportionate share of taxes and special assessments due to be paid to said school district or districts.

4.

Any state, county, town, special district or school district taxes collected after the supervisor has received the report of unpaid taxes from the receiver, as provided by section 283.361 of this chapter, shall belong to the town and shall be paid over to the supervisor by the receiver of taxes, except as provided in the second paragraph of such section.

(Added as § 549 by the Laws of 1962, ^[])