« PreviousContinue »
§ 169. Renewal of warrant.—The trustee may, by one or more
renewals, extend the time for the return of the warrant for an
aggregate additional period of not more than sixty days. An
extension of the warrant does not affect the bond given by the
collector and his sureties.
[Based upon Con. School Law, tit. VII, § 83, but mostly new. The present law permits a trustee to renew the warrant once, but a further renewal must be with the consent of the supervisor of the town in which the schoolhouse is situated. We propose to permit the trustee to renew the warrant at any time on his own authority, without the consent of any other officer, but he must fix the time within which it must be returned, which must not be more than one hundred and twenty days from the date of the original warrant.]
(Page 61, § 83.)
$ 170. Collector to pay over money to treasurer.—The collector
shall immediately pay to the treasurer all moneys received by
him from taxes or otherwise, and shall report in writing at each
annual meeting all his collections, receipts and disbursements
during the preceding year. If the collector is also treasurer, all
moneys received by him as collector shall be deemed to have
been paid to him as treasurer.
[Con. School Law, tit. VII, § 86, rewritten without intended change, except the omission of that part of § 86 which required the collector to make a report to the supervisor.]
(Page 62, § 86.)
$ 171. Collectors' return of unpaid taxes. If a tax on real
property or against a nonresident stockholder in a national bank,
is unpaid when the collector is required to return his warrant,
he shall deliver to the trustee a verified account of such unpaid taxes, with a description of the lands on which the same were
assessed. The verification must be to the effect that the taxes
specified in the account remain unpaid, and that after diligent
effort the collector has been unable to collect the same.
[Con. School Law, tit. VII, § 72, rewritten without intended change, except that the provision stating before whom such verification is to be made is omitted.]
(Page 57, § 72.)
$ 172. Returns to be transmitted to county treasurer.—The
trustee, upon receiving such account, shall compare it with the
original tax list, and if found to be a true transcript, shall add
his certificate to the effect that he has made the comparison and
found the account correct. He shall immediately transmit such
account and certificate to the treasurer of the county.
[Con. School Law, tit. VII, § 73, rewritten without intended change.]
(Page 57, § 73.)
§ 173. Treasurer to pay collector amount of unpaid taxes.—The
county treasurer shall immediately pay to the collector the amount
of the unpaid taxes stated in such account, with two per centum in
addition thereto for the compensation of the collector. The board
of supervisors may annually provide a fund for the payment of
unpaid school taxes. If when such account is presented the treas
urer has no funds applicable to the payment thereof, he shall imme.
diately borrow the same on the credit of the county, and may
issue his obligation therefor. The amount so borrowed is a charge on the county, and shall be levied and collected by the board of
[Con. School Law, tit. VII, § 74, rewritten without intended change, except that the amount to be paid to the collector for his fees is increased from one per centum to two per centum, and also by providing that if there are no moneys in the treasurer's hands to pay the unpaid school taxes, he must borrow a sufficient sum for that purpose, and he may issue his obligations therefor.]
(Page 58, § 74.)
$ 174. Collection of unpaid taxes.—The treasurer shall present
such account to the board of sapervisors at its next annual meeting,
who shall cause the amount of such unpaid taxes with seven per
centum of the amount in addition thereto, to be levied on the
lands on which the same were imposed; and on a corporation,
if any, owning such lands.
When collected the same shall be
paid to the county treasurer.
[Con. School Law, tit. 7, part of $ 75, rewritten. The remainder of § 75 is found in § 177 of revision.]
(Page 58, $ 75.)
§ 175. Payment of tax before levy.--A person whose property
is included in such account may pay the tax assessed thereon with
five per centum added thereto, to the county treasurer at any time
before it has been levied by the board of supervisors.
[Con. School Law, tit. VII, § 76, rewritten without intended change.]
(Page 58, § 76.)
$ 176. Proceeding for collection of unpaid taxes.—The same pro
ceedings in all respects shall be had for the collection of the amount
80 directed to be raised by the board of supervisors as are provided by law in relation to county taxes; and, on a similar account,
as in the case of county taxes of the arrears thereof uncollected,
being transmitted by the county treasurer to the comptroller, the
same shall be paid on his warrant to the treasurer of the county
advancing the same; and the amount so assumed by the state shall
be collected for its benefit, in the manner prescribed by law in
respect to the arrears of county taxes on lands of non-residents;
or if any part of the amount so assumed consisted of a tax on
an incorporated company, the same proceedings may also be had
for the collection thereof as are provided by law in respect to
county taxes assessed on such company.
[Con. School Law, tit. VII, § 77, rewritten without intended change.]
(Page 58, § 77.)
$177. Non-resident stockholderin national bank.--If such unpaid
taxes are imposed on the stock of a non-resident stockholder in
a national bank, the amount thereof with seven per centum in addi.
tion thereto, shall be a lien on any divident thereafter declared
on such stock; and on notice to the bank by the clerk of the
board of supervisors, the unpaid taxes and interest shall be paid by
the bank to the collector of the town authorized to receive the
same, out of any dividends which may thereafter accrue. The
notice to the bank shall be served in like manner and with the same
effect as a summons in a court of record. If such taxes are not
paid before the town collector returns the warrant, the amount thereof shall be paid by the bank in like manner to the county
[Con. School Law, tit. VII, part of $ 75, rewritten without intended change, except that the provision as to the service of notice is new. The remainder of § 75 is included in 174 of revision.]
(Page 58, § 75.)
§ 178. Trustee may bring action to recover unpaid tax.-An
action may be commenced by the trustee in his name of office to
recover an unpaid tax.
The trustee shall immediately pay all
funds so collected by him to the treasurer.
[Con. School Law, tit. VII, § 85, rewritten without intended change, except that the provision as to paying over money collected by the trustee to the treasurer is new.]
(Page 61, $ 85.)
$ 179. When tenant may charge owner for taxes paid.-A ten
ant of real property at will or for three years or less who pays a
tax thereon lawfully assessed for the purpose of purchasing a
site for a schoolhouse, or purchasing a building, keeping in re
pair or furnishing such schoolhouse with needed fuel and ap
pendages, may charge the owner of such property with the
amount of the taxes so paid by him.
[Con. School Law, tit. VII, § 69, rewritten without intended change.]
(Page 56, § 69.)
§ 180. Trustee to file tax warrant.-The trustee within fifteen
days after the return of the tax list and warrant, shall file the
same with the clerk of the town in which the collector resides.
[Con. School Law, tit. VII, § 89, rewritten without intended change.]
(Page 62, § 89.)