§ 283.351. Report of unpaid taxes and assessments.

Latest version.

Each of the several receivers of taxes of the towns in the county shall, on the first day of April in each year, preliminary to tax sale as provided in this chapter, make and deliver to the supervisor of the town an account of all taxes and assessments mentioned in any tax rolls of the previous year remaining unpaid at the time of such report. Such receiver of taxes, at the time of making such report, shall add in a separate column to be provided for the purpose, the penalties hereinbefore prescribed for deferred payment of taxes and assessments, which percentage shall be for the use and benefit of the town and shall be added to the amount of such unpaid taxes and assessments and collected therewith.

(§ 554 of the Laws of 1948, Ch. 852)

                    
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