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§ 4601. Taxes to be uniformly assessed - § 4601. Taxes to be uniformly assessed Taxes shall be...
§ 4602. List upon which taxes are assessed - § 4602. List upon which taxes are assessed Subject to...
§ 4603. Taxes assessed on defective list - § 4603. Taxes assessed on defective list All taxes assessed...
§ 4604. Assessment on corrected or amended list - § 4604. Assessment on corrected or amended list Taxes voted...
§ 4605. Assessment when appraisal on other than April 1 - § 4605. Assessment when appraisal on other than April 1...
§ 4606. Apportionment of assessment on transfer - § 4606. Apportionment of assessment on transfer When a part...
§ 4607. Effect of irregularities - § 4607. Effect of irregularities The assessment of a tax...
§ 4608. Resident ownership ratio - § 4608. Resident ownership ratio (a) The board of listers...
§ 4609. Military personnel penalty and interest exemption - § 4609. Military personnel penalty and interest exemption (a) Notwithstanding...
§ 4641. Liability for mistakes in the tax bill - § 4641. Liability for mistakes in the tax bill A...
§ 4642. Indemnification - § 4642. Indemnification A collector shall be indemnified by the...
§ 4643. Vacation of office upon failure to post additional bond - § 4643. Vacation of office upon failure to post additional...
§ 4644. Collector’s duty on vacancy - § 4644. Collector’s duty on vacancy On demand of such...
§ 4645. Successor’s powers - § 4645. Successor’s powers The collector of the municipality shall...
§ 4646. Duty to pay over collections - § 4646. Duty to pay over collections The collector of...
§ 4647. Collector to direct application - § 4647. Collector to direct application When a collector of...
§ 4671. Delivery of tax bill to successor - § 4671. Delivery of tax bill to successor At the...
§ 4672. Liability of collector upon removal - § 4672. Liability of collector upon removal A collector so...
§ 4673. Successor’s powers - § 4673. Successor’s powers If a collector having in his...
§ 4674. Disability of collector - § 4674. Disability of collector When a collector of town...
§ 4675. Death of delinquent collector - § 4675. Death of delinquent collector When a collector who...
§ 4691. Collector’s liability generally - § 4691. Collector’s liability generally A collector who unlawfully neglects...
§ 4692. Extent against delinquent collector - § 4692. Extent against delinquent collector When a collector is...
§ 4693. Appeal—Procedure - § 4693. Appeal—Procedure The collector or the person citing him...
§ 4694. Bond by collector - § 4694. Bond by collector When such collector appeals, within...
§ 4695. Superior Court’s jurisdiction - § 4695. Superior Court’s jurisdiction The Superior Court shall have...
§ 4696. Distraint of collector’s property - § 4696. Distraint of collector’s property When an officer serving...
§ 4697. Distraint by copy - § 4697. Distraint by copy When a sheriff, high bailiff,...
§ 4698. Excess realized on extent - § 4698. Excess realized on extent When a municipality realizes...
§ 4699. Discharge of imprisoned collector - § 4699. Discharge of imprisoned collector When a collector has...
§ 4702. Collection enjoined, time not reckoned - § 4702. Collection enjoined, time not reckoned When the collection...
§ 4731. Collection of State and county taxes - § 4731. Collection of State and county taxes When the...
§ 4732. Instructions on tax warrants - § 4732. Instructions on tax warrants The State Treasurer shall...
§ 4734. County treasurer’s powers - § 4734. County treasurer’s powers The county treasurer in collecting...
§ 4735. Extent against town - § 4735. Extent against town When a collector does not...
§ 4736. Owner of property taken may recover over - § 4736. Owner of property taken may recover over The...
§ 4737. Extent against sheriff - § 4737. Extent against sheriff When a sheriff does not...
§ 4738. High bailiff’s liability - § 4738. High bailiff’s liability When a high bailiff does...
§ 4739. Tax to satisfy extent - § 4739. Tax to satisfy extent When a collector is...
§ 4771. Warrant for collection of taxes - § 4771. Warrant for collection of taxes A District judge...
§ 4772. Notice to taxpayers - § 4772. Notice to taxpayers The tax collector shall, at...
§ 4773. Date and method of payment; discount - § 4773. Date and method of payment; discount (a) A...
§ 4774. Discount allowed - § 4774. Discount allowed (a) When a municipality votes that...
§ 4791. Tax bills delivered to treasurer - § 4791. Tax bills delivered to treasurer When a town...
§ 4792. Notice to taxpayers - § 4792. Notice to taxpayers The treasurer shall, at least...
§ 4793. Warrant against delinquents - § 4793. Warrant against delinquents (a) Within 15 days after...
§ 4794. Omissions - § 4794. Omissions When the names of one or more...
§ 4796. Absconding taxpayers - § 4796. Absconding taxpayers When the treasurer makes and files...
§ 4797. Taxes based on an amended or corrected grand list - § 4797. Taxes based on an amended or corrected grand...
§ 4798. Warrants - § 4798. Warrants Warrants against one or more persons for...
§ 4799. Hiring tax collector - § 4799. Hiring tax collector When a town is without...
§ 4821. Procedure - § 4821. Procedure When jurisdiction over property, real or personal,...
§ 4822. Limitation on action to recover tax paid under protest - § 4822. Limitation on action to recover tax paid under...
§ 4841. Collection delegated - § 4841. Collection delegated A collector having an unpaid tax...
§ 4842. Notice to taxpayer - § 4842. Notice to taxpayer When a collector has a...
§ 4843. Collection fees - § 4843. Collection fees When the person so notified fails...
§ 4871. Article in warning - § 4871. Article in warning The warning for each annual...
§ 4872. Installment dates; discounts - § 4872. Installment dates; discounts In a town so voting...
§ 4873. Interest on installments - § 4873. Interest on installments All taxes payable in installments...
§ 4874. Delivery to collector of list of delinquents - § 4874. Delivery to collector of list of delinquents Within...
§ 4875. Absconding taxpayers - § 4875. Absconding taxpayers When the town treasurer or collector...
§ 4876. Manner of collection - § 4876. Manner of collection When a town has voted...
§ 4877. Lien on real estate - § 4877. Lien on real estate The provisions of section...
§ 4878. Effect on powers of tax collectors - § 4878. Effect on powers of tax collectors The provisions...
§ 4911. Forms of writs - § 4911. Forms of writs The forms of writs contained...
§ 4912. Warrant to be issued by a district judge for the collection of town and other taxes - § 4912. Warrant to be issued by a district judge...
§ 4913. Warrant to be issued by treasurer of a town for collection of town and other taxes - § 4913. Warrant to be issued by treasurer of a...
§ 4914. Judge’s order for the assessment of a county tax - § 4914. Judge’s order for the assessment of a county...
§ 4961. Assessment of tax - § 4961. Assessment of tax (a) A State tax determined...
§ 4962. Tax bills delivered to the Director of Taxes; contents - § 4962. Tax bills delivered to the Director of Taxes;...
§ 4963. Warrants for collection of tax - § 4963. Warrants for collection of tax Annually, on or...
§ 4964. List on which county tax assessed - § 4964. List on which county tax assessed County taxes...
§ 4965. County tax transmitted - § 4965. County tax transmitted When a county tax is...
§ 4966. Supervisor’s duties and powers - § 4966. Supervisor’s duties and powers A supervisor shall collect...
§ 4967. Transmission of taxes and credit to special fund - § 4967. Transmission of taxes and credit to special fund...
§ 4968. Recording sale of real estate - § 4968. Recording sale of real estate When the supervisor...
§ 4969. Tax stabilization contracts - § 4969. Tax stabilization contracts The supervisor, appraisers, Director of...
§ 4981. Assessment of tax - § 4981. Assessment of tax (a) A tax determined pursuant...
§ 4982. Salary and expenses of Supervisor and Board of Governors - § 4982. Salary and expenses of Supervisor and Board of...
§ 4984. County tax transmitted to supervisor - § 4984. County tax transmitted to supervisor When a county...
§ 4985. Tax stabilization contracts - § 4985. Tax stabilization contracts The Supervisor and appraisers may...
§ 5061. Force and effect of lien - § 5061. Force and effect of lien (a) Commencing with...
§ 5071. Filing and notice of lien - § 5071. Filing and notice of lien The tax collector...
§ 5072. Nature and effect of lien - § 5072. Nature and effect of lien The filing of...
§ 5073. Form of lien - § 5073. Form of lien The tax lien notices shall...
§ 5074. Sales in fraud of lien - § 5074. Sales in fraud of lien A person holding...
§ 5075. Foreclosure of lien - § 5075. Foreclosure of lien Such tax lien may be...
§ 5076. Sale and discharge of lien - § 5076. Sale and discharge of lien If a person...
§ 5077. Duly recorded liens - § 5077. Duly recorded liens The term “duly recorded lien”...
§ 5078. Fees for recording liens and discharge thereof - § 5078. Fees for recording liens and discharge thereof The...
§ 5079. Sale or transfer of mobile homes; collection of taxes - § 5079. Sale or transfer of mobile homes; collection of...
§ 5131. Supervision by Director - § 5131. Supervision by Director The Director shall supervise the...
§ 5132. Conferences; bulletins; forms - § 5132. Conferences; bulletins; forms The Director may examine a...
§ 5133. Meetings of tax collectors - § 5133. Meetings of tax collectors The Director shall call...
§ 5134. Failure to attend meetings; compensation - § 5134. Failure to attend meetings; compensation Collectors shall attend...
§ 5135. Returns to Director - § 5135. Returns to Director Collectors and other officials named...
§ 5136. Interest on overdue taxes - § 5136. Interest on overdue taxes (a) When a municipality...
§ 5137. Recording delinquent payments - § 5137. Recording delinquent payments A collector of taxes for...
§ 5138. Power of collector as to delinquent taxes - § 5138. Power of collector as to delinquent taxes Within...
§ 5139. Collection of taxes by sheriff - § 5139. Collection of taxes by sheriff A collector having...
§ 5140. Collection from estate of deceased - § 5140. Collection from estate of deceased When the property...
§ 5141. Collection from earnings of municipal employees - § 5141. Collection from earnings of municipal employees (a) If...
§ 5142. Delinquent taxes; interest and collection fees - § 5142. Delinquent taxes; interest and collection fees (a) The...
§ 5162. List of delinquent taxpayers - § 5162. List of delinquent taxpayers Annually, on or before...
§ 5163. Certification - § 5163. Certification The lists described in section 5162 of...
§ 5164. Penalties - § 5164. Penalties A collector of taxes for a town...
§ 5191. Property subject to distraint - § 5191. Property subject to distraint At the expiration of...
§ 5192. Distraint by copy - § 5192. Distraint by copy Personal estate, which may be...
§ 5193. Sale on distraint - § 5193. Sale on distraint When a tax with costs...
§ 5221. Commencement of action; disqualifications - § 5221. Commencement of action; disqualifications When the treasurer, collector...
§ 5222. Taxes collectible by action - § 5222. Taxes collectible by action Taxes imposed or assessed...
§ 5223. Recognizance requirement - § 5223. Recognizance requirement A town or municipality within it...
§ 5224. Trustee process - § 5224. Trustee process (a) A person or corporation may...
§ 5226. Presumption of lawful assessment - § 5226. Presumption of lawful assessment Except as otherwise provided...
§ 5227. Judge not disqualified - § 5227. Judge not disqualified A judge shall not be...
§ 5251. Definitions - § 5251. Definitions As used in sections 5251-5258 and 5292-5295...
§ 5252. Levy and notice of sale; securing property - § 5252. Levy and notice of sale; securing property (a)...
§ 5253. Form of advertisement and notice of sale - § 5253. Form of advertisement and notice of sale The...
§ 5254. Sale of realty - § 5254. Sale of realty (a) When the tax with...
§ 5255. Report of sale; form - § 5255. Report of sale; form Within 30 days after...
§ 5256. Sale of lands subject to lease - § 5256. Sale of lands subject to lease The reversionary...
§ 5257. Sale of realty to satisfy personal property taxes - § 5257. Sale of realty to satisfy personal property taxes...
§ 5258. Fees and costs allowed after warrant and levy recorded - § 5258. Fees and costs allowed after warrant and levy...
§ 5259. Municipality may acquire land on tax sale - § 5259. Municipality may acquire land on tax sale By...
§ 5260. Redemption - § 5260. Redemption When the owner or mortgagee of lands...
§ 5261. Deed by collector - § 5261. Deed by collector When the time for redemption...
§ 5262. Recording lands not redeemed - § 5262. Recording lands not redeemed Within 30 days from...
§ 5263. Limitation of actions against grantee in possession - § 5263. Limitation of actions against grantee in possession An...
§ 5291. Disputing validity of tax - § 5291. Disputing validity of tax In case the defendant...
§ 5292. Filing of taxpayer’s objections - § 5292. Filing of taxpayer’s objections (a) A taxpayer shall...
§ 5293. Time limitation on assertion of defenses by taxpayer - § 5293. Time limitation on assertion of defenses by taxpayer...
§ 5294. Time limitations on actions or suits by taxpayer - § 5294. Time limitations on actions or suits by taxpayer...
§ 5295. Construction of limitation period - § 5295. Construction of limitation period For the purpose of...