§ 283.341. Collection of taxes and assessments in arrears.  


Latest version.
  • All taxes and assessments which have been or shall have been imposed in any town or in any tax district located within the boundaries of any town shall be collected by the receiver of taxes and the power heretofore vested in the supervisor and town clerk by the provisions of the Laws of 1874, Ch. 610 and the acts amendatory thereto, empowering them to assign or cancel the leases of any property within the town which has been heretofore leased to such town for nonpayment of taxes, shall be vested in the receiver of taxes, and the proper officers of each tax district shall certify to the receiver of taxes, all taxes and assessments and sales and leases for the same which have been or shall have been imposed before that date, and it shall be the duty of the receiver of taxes to collect all such taxes and assessments and to deposit the same as provided in section 283.281 of this chapter. In case of all taxes and assessments which shall have accrued and been imposed in any tax district, the receiver of taxes is hereby authorized, directed and empowered to collect such taxes, with interest and penalties, pursuant to the provisions of the law under which such taxes and assessments accrued or were imposed and in the manner provided by law to collect such taxes or assessments at the time of their imposition.

(§ 553 of the Laws of 1948, Ch. 852)