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1998 SESSION

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HB 730 Collection of local taxes.

Introduced by: Joseph P. Johnson, Jr. | all patrons    ...    notes | add to my profiles

SUMMARY:

Collection of local taxes. Amends several provisions relating to the collection of local taxes. The changes (i) require writs and other legal process issued by treasurers to be served and returned in the same manner as civil process issued by courts; (ii) allow localities to have the sheriff or a tax collector collect delinquent taxes only if they are at least six months delinquent (which is the same limit that applies to hiring an attorney to collect delinquent taxes); (iii) toll the statute of limitations on local tax collections while the taxpayer is in bankruptcy or is in receivership; and (iv) provide that the administrative cost a locality may assess on delinquent taxpayers of up to $20 is not to be included in the 20 percent cap on the attorney's or collection agency's fees. The bill also repeals provisions requiring county treasurers to keep records of delinquent real estate taxes assessed by towns within the county and authorizing town treasurers to summons taxpayers.


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