Section 85:13 – Of Individuals.
85:13 Of Individuals. – Every person upon whose property an extent against any town has been levied shall have contribution from the other inhabitants or owners of property therein for the sums so levied, and for damages, and shall recover double costs. Source. RS 48:13. CS 51:13. GS 59:13. GL 66:13. PS 66:13. PL […]
Section 85:14 – Of Towns.
85:14 Of Towns. – Towns shall have their remedy by action against any selectman or collector through whose default any extent may have issued for all sums levied thereon, and for damages and double costs. Source. RS 48:14. CS 51:14. GS 59:14. GL 66:14. PS 66:14. PL 71:14. RL 86:14.
Section 85:15 – Of Selectmen.
85:15 Of Selectmen. – Selectmen shall have their remedy by action against any collector through whose default any extent may have issued against them for all sums levied thereon, and for damages and double costs. Source. RS 48:15. CS 51:15. GS 59:15. GL 66:15. PS 66:15. PL 71:15. RL 86:15.
Section 85:16 – Limitation.
85:16 Limitation. – Selectmen shall have no remedy against any town for any sum levied upon any extent issued against them on their own default, except the amount of tax without any costs of levying or costs of suit. Source. RS 48:17. CS 51:17. GS 59:17. GL 66:17. PS 66:17. PL 71:16. RL 86:16.
Section 85:17 – Of Collector.
85:17 Of Collector. – Selectmen issuing any extent against a collector shall indemnify him against all costs and expenses arising to him by reason of any extent issued against him by the state or county treasurer for the same tax. Source. RS 48:16. CS 51:16. GS 59:16. GL 66:16. PS 66:16. PL 71:17. RL […]
Section 85:12 – Fees.
85:12 Fees. – Every extent may include the legal fees and charges incurred upon any former extent issued for the collection of the same tax. Source. RS 48:12. CS 51:12. GS 59:12. GL 66:12. PS 66:12. PL 71:12. RL 86:12.
Section 85:3 – Liability of Selectmen.
85:3 Liability of Selectmen. – Selectmen who neglect to assess any tax for which they have the warrant of the state or county treasurer at the time and in the manner legally prescribed therein, or who neglect to return to either of such treasurers or to the town treasurer the name of the collector […]
Section 85:4 – Liability of Collector.
85:4 Liability of Collector. – Any collector to whom a tax is committed, who neglects to pay the same to the state, county or town treasurer, or other person to whom the same is payable, within the time limited in his warrant, which shall not be less than 3 months from the delivery of […]
Section 85:5 – Issue by Selectmen.
85:5 Issue by Selectmen. – If any collector to whom any tax payable to the state or county treasurer is committed neglects to pay the same within the time limited in his warrant, and the selectmen of the town shall judge that there is danger that the collector will abscond or be unable to […]
Section 85:6 – Effect of Issue.
85:6 Effect of Issue. – No extent shall be issued by the state or county treasurer against any collector, after notice given by the selectmen that they have issued an extent against him as aforesaid; but if the tax is not paid within 3 months from the time the same became payable, an extent […]