TITLE V
TAXATION

CHAPTER 80
COLLECTION OF TAXES

Miscellaneous Provisions

Section 80:56

    80:56 Uncollectible Checks. – Whenever any check 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 check to the person who issued such check to cover the cost of collecting the debt that the check was issued 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.