36 §760. Perfection of collections
Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 105: CITIES AND TOWNS
Subchapter 6: POWERS AND DUTIES OF TAX COLLECTORS
§760. Perfection of collections
Municipal assessors, or municipal officers in the case of primary assessing areas, shall specify in the collector's warrant the date on or before which the tax collector shall perfect his collections. Such date shall not be less than one year from the date of the commitment of taxes. In the event that no time is specified in the collector's warrant, tax collectors shall perfect their collections within 2 years after the date of the commitment of taxes. [1973, c. 695, §19 (AMD).]
SECTION HISTORY
1973, c. 620, §27 (AMD). 1973, c. 695, §19 (AMD).