987 – Notice of Unpaid Taxes.
§ 987. Notice of unpaid taxes. 1. The collecting officer shall, on or after the thirty-first day following the expiration of the period during which taxes may be paid without interest, but no later than the sooner of the eighty-fifth day after such expiration or the fifteenth day prior to the expiration of the warrant […]
988 – Remedy of Occupant for Taxes Paid by Him.
§ 988. Remedy of occupant for taxes paid by him. If a tax upon real property has been collected from any occupant, and any other person by agreement or otherwise is liable to pay such tax or any part thereof, such occupant shall be entitled to recover the amount which such person should have paid […]
990 – Supplementary Proceedings to Collect Taxes.
§ 990. Supplementary proceedings to collect taxes. 1. If a tax exceeding ten dollars is returned by the proper collecting officer uncollected, the enforcing officer may within one year thereafter, or at such time as may otherwise be prescribed by law, apply to the court for the institution of proceedings supplementary to execution, as upon […]
992 – Action for Sequestration.
§ 992. Action for sequestration. 1. Notwithstanding any provisions of a county tax act to the contrary, it shall be the duty of the attorney general, upon being informed by the county treasurer of any county having a population of one hundred thousand or less that any corporation refuses or neglects to pay the taxes […]
974 – Statement of Taxes to Be Mailed.
§ 974. Statement of taxes to be mailed. 1. Upon receipt of the tax roll and warrant, the collecting officer shall mail to each owner of property listed thereon, a statement of taxes as provided by law. 2. Such statement shall recite that such owner may elect, pursuant to section nine hundred seventy-five of this […]
975 – Owner of Real Property May Elect to Pay Taxes in Installments.
§ 975. Owner of real property may elect to pay taxes in installments. 1. Upon receipt of the statement of taxes, an owner of real property may elect to pay the total amount of the taxes set forth in such statement without regard to this title; or he may elect to pay such taxes in […]
976 – Return of Unpaid Installments of Taxes; Payment by County Treasurer.
§ 976. Return of unpaid installments of taxes; payment by county treasurer. 1. On or before the first day of February following the levy of taxes, the collecting officer of a town which has adopted a resolution pursuant to section nine hundred seventy-three of this chapter, shall make and deliver to the county treasurer a […]
962 – Limitations.
§ 962. Limitations. 1. Municipal corporations may accept such payments from a corporation extending loans for such purpose, if the loan corporation has a paid-up capital of at least one million dollars and charges not more than four per centum interest on unpaid balances on moneys loaned, nor more than two per centum of the […]
964 – Deposit and Delivery of Conditional Tax Receipts.
§ 964. Deposit and delivery of conditional tax receipts. 1. Immediately upon the execution of the loan contract between the taxpayer and the loan corporation, the loan corporation shall pay to the municipal corporation the moneys provided for therein. The taxpayer shall make payments on the loan to the banking institution with which the conditional […]
966 – Surrender of Conditional Tax Receipts.
§ 966. Surrender of conditional tax receipts. 1. Upon the surrender of the conditional tax receipt evidencing the discharge of the obligation created by the loan contract in connection with which it was issued, the municipal corporation shall replace it with a receipted tax bill. Such receipted tax bill shall bear the date of the […]