36 §896. Personal property distrained; sold as on execution
§896. Personal property distrained; sold as on execution Any officer selling personal property, distrained under a treasurer’s warrant against a tax collector or against the inhabitants of a municipality, shall proceed as in the sale of such property on execution.
36 §897. Real estate levied on; sold as on execution
§897. Real estate levied on; sold as on execution When a treasurer’s warrant of distress is levied on the real estate of a delinquent tax collector or against the inhabitants of a municipality, the officer shall proceed as in the sale of such property on execution.
36 §898. Collector to account when taken on execution
§898. Collector to account when taken on execution When any tax collector is taken on execution under section 895, the municipal officers may demand of him a true copy of the tax lists, with the evidence of all payments made thereon. If he complies with this demand, he shall receive such credit as the municipal […]
36 §899. Municipalities may choose another tax collector
§899. Municipalities may choose another tax collector The same municipality may, at any time, proceed to the choice of another collector, to complete the collection of taxes, who shall be sworn and give the security required of the first collector. The assessors or, in the case of primary assessing areas, the municipal officers shall deliver […]
36 §900. Payments to former collector in dispute; procedure
§900. Payments to former collector in dispute; procedure When the tax of any person named in said tax lists does not thereby appear to have been paid, but such person declares that it was paid to the former tax collector, the new tax collector shall not distrain or commit him without a vote of the […]
36 §901. Remedy of owners of property taken for default of others
§901. Remedy of owners of property taken for default of others When the estate of an inhabitant of a municipality, who is not a tax collector thereof, is levied upon and taken as mentioned in section 891, he may maintain an action against such municipality, and recover the full value of the estate so levied […]
36 §891. Collection of delinquent county taxes
§891. Collection of delinquent county taxes When the time for the payment of a county tax has expired and it is unpaid, the county treasurer shall give notice thereof to the treasurer of any delinquent municipality, and unless such tax is paid within 60 days, the county treasurer may issue a warrant to the sheriff […]
36 §891-A. School subsidies withheld from delinquent municipalities
§891-A. School subsidies withheld from delinquent municipalities When any state tax assessed upon any city, town or plantation remains unpaid, such city, town or plantation may be precluded from drawing from the Treasurer of State the school subsidy set apart for such city, town or plantation so long as such tax remains unpaid. [PL […]