§ 4774. Discount allowed
(a) When a municipality votes that its taxes be paid to its treasurer or collector on or before a date or dates fixed, with a discount according to law, then the treasurer or collector may receive taxes in advance, at any time after the municipality has so voted. Such treasurer or collector may allow a discount upon taxes paid in advance of the date or dates fixed, at the rate fixed by such vote.
(b)(1) The treasurer or collector shall deposit to the General Fund any tax overpayment by a taxpayer who has paid by mail or electronic fund transfer, provided that:
(A) the payment made was equal to the taxes due without regard to the discount under section 4773 of this title; and
(B) the overpayment amount is $10.00 or less.
(2) If the taxpayer requests refund of such an overpayment within one year of payment, the treasurer or collector shall refund it. (Amended 1987, No. 13; 2007, No. 121 (Adj. Sess.), § 30.)
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