§ 157-25. Taxes

(a) All real and personal property taxes shall be paid to the Town Treasurer in full or in not more than four equal installments as set forth by specific article in the Town warning. Taxes shall be considered late as established by vote at an annual Town meeting. Taxes shall be considered delinquent as established by vote at an annual Town meeting.

(b) The total tax rate shall be set annually by the Selectboard as soon as practicable after final adoption of the Town budget, lodging of the grand list, and receipt of school tax rate information. In setting the Town rate, the Board shall consider only that amount that is necessary to offset the difference between municipal revenues and municipal expenses, including any deficit carried over from the previous year.

(c) The Treasurer, within 10 days, shall turn all unpaid tax accounts over to the Collector of Delinquent Taxes together with a warrant for the collection of such accounts. Accounts forwarded to the Collector of Delinquent Taxes shall include interest accrued to that date, and simple interest shall continue to accrue at a rate as set forth by a specific article in the Town meeting warning and approved by the voters. A delinquency fee as determined by the Town meeting warning and approved by the voters shall be added to the amount of tax due. The Collector of Delinquent Taxes shall be empowered under general law of the State to levy on personal property, bring actions at law, conduct tax sales, and bring petitions for foreclosure on tax liens. Such acts shall be done in the name of the Town of Windsor. (Amended 1999, No. M-12 (Adj. Sess.), § 15, eff. May 9, 2000; 2005, No. M-13 (Adj. Sess.), § 10a, eff. May 17, 2006.)