§ 283.321. Receipt of taxes.

1.

Every receiver of taxes shall deliver a receipt wholly written in ink or partly printed and filled out in ink or indelible pencil or typed, to each person paying any tax or assessment, specifying the date of such payment, the name of the last known owner and the amount of such tax, a description of the property as shown on the assessment roll and the assessed valuation thereof, and, for special franchise tax, the amount thereof; and the receiver of taxes shall keep a duplicate copy of the same. The town board of each town shall prescribe the form of such receipts and they shall be furnished to the receiver of taxes by the town at the expense of the town. On the back of such receipt, there shall be printed a statement showing the total assessed valuation of real estate, the total assessed valuation of special franchises, the total assessed valuation of all property taxable within the town or other tax district, the tax rate and the total taxes, together with a summary of the tax budget and the rate for each tax district, as well as the information required by section 980 of the Real Property Tax Law.

2.

The town board may provide that such statement be printed separately, in which case the receiver of taxes shall mail with each receipt for taxes a printed copy of such statement.

(§ 551 of the Laws of 1948, Ch. 852; amended by the Laws of 1962, Ch. 386)