§ 11-36-222. Delinquent installments - Certification to county treasurer - Collection of taxes and penalties.

A.  The municipal clerk, after the date of maturity of any installment and interest and no earlier than the first day of July and no later than the tenth day of July of the following year, shall certify the installment and interest then due to the county treasurer of the county in which the assessed property is located.  Once certified to the county treasurer, payment may only be made to the county treasurer except as otherwise provided for in this section.  At the time of collection the county treasurer shall collect a fee of Five Dollars ($5.00) for each parcel of property and such fee shall be deposited to the general fund of the county.  The county treasurer shall place the installment and interest upon the November delinquent tax list of the same year, which is prepared by the county treasurer, and collect the installment and interest as other delinquent taxes are collected. Provided, that no such certification shall be made to the county treasurer unless the town clerk shall have sent a notice of the nature and amount of the assessment by restricted delivery mail on or before June 1 of said year to the last-known address of the owner of the assessed property.  The county treasurer shall collect the installments of assessment, together with interest and penalty, as certified to him by the municipal clerk, but any taxpayer shall have the right to pay his ad valorem taxes to the county treasurer regardless of the delinquency of such assessments.  Within thirty (30) days after the receipt of a delinquent assessment, interest and penalty, as collected by the county treasurer, the same shall be paid by the county treasurer to the municipal treasurer for disbursement in accordance with the provisions of Section 36-221 of this title.  The failure of the municipal clerk to publish notice of the maturing of any installment and interest shall in no way affect the validity of the proceedings to collect the same under the provisions of this section.  All payments to the municipal treasurer on account of such assessments shall be certified by him to the municipal clerk for crediting on the Street Assessment Record.

B.  All penalties for delinquent taxes, including penalties on special assessments and the interest of bonds for paving or other special assessment bonds, over and above the amount specified on the face thereof, shall be the property of the municipality and shall be collected by the county treasurer, it being the intent of this provision to have such penalties go to the street repair fund of the municipality.

Added by Laws 1977, c. 256, § 36-222, eff. July 1, 1978.  Amended by Laws 1978, c. 196, § 1, eff. July 1, 1978; Laws 2000, c. 82, § 4, eff. Nov. 1, 2000.