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 […]
980 – Tax Statements and Receipts to Show Nature and Amount of Local Assistance by State.
§ 980. Tax statements and receipts to show nature and amount of local assistance by state. 1. Notwithstanding any general, special or local law, every statement and receipt issued by any public officer or employee for taxes levied upon real property by or for a municipal corporation shall set forth in the manner prescribed by […]
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 […]
968 – Tax Sale Provisions.
§ 968. Tax sale provisions. 1. Notwithstanding the issuance of a conditional tax receipt as herein provided, the procedure provided by a law for the sale of tax liens or properties for non-payment of taxes shall in all cases remain unchanged as if the conditional tax receipt had not been issued; provided, however, that such […]
970 – Examination of Books of Loan Corporations.
§ 970. Examination of books of loan corporations. 1. Any municipal corporation issuing conditional tax receipts shall keep a complete record thereof. Any municipal corporation shall have the right to examine from time to time the books of any loan corporation to which it has issued conditional tax receipts and may make regulations not inconsistent […]
972 – County May Become Collection Agency.
§ 972. County may become collection agency. 1. Adoption. Notwithstanding any provisions of this chapter, or any other general, special or local law to the contrary, the legislative body of a county may, by local law, provide that thereafter and until such local law is repealed, the county shall become the tax collection agency for […]