TITLE V
TAXATION

CHAPTER 80
COLLECTION OF TAXES

Miscellaneous Provisions

Section 80:56

    80:56 Uncollectible Remittances. – Whenever any remittance, whether by check or electronic means, issued to a city or town for the payment of taxes, permit fees, licenses, special assessments, water or sewer bills, for any combination of these or for any other municipal services is returned to the city or town official as uncollectible, the city or town shall charge a fee of $25 plus all protest, bank, and legal fees in addition to the amount of said remittance to the person who made such remittance to cover the cost of collecting the debt that the remittance was to pay. The $25 fee together with any protest or legal fees collected shall be for the use of the city or town.

Source. 1977, 119:1. 1985, 312:5. 1996, 74:1, eff. July 12, 1996. 2021, 105:2, Pt. II, Sec. 1, eff. Aug. 30, 2021.