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  • PART I ADMINISTRATION OF THE GOVERNMENT
  • TITLE IX TAXATION
  • CHAPTER 59 ASSESSMENT OF LOCAL TAXES
  • Section 28 Unpaid taxes; collection

Section 28. If a state or county tax is not assessed, and paid by the town, within the time prescribed, and remains unpaid at the expiration of five months after the receipt of a warrant from the state treasurer or of a certificate from the county commissioners requiring its assessment, the amount of the tax may be recovered of the town in contract by the state treasurer or the treasurer of the county respectively.