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$ 179

amended,

receiving taxes."

vided, in the manner provided by law for the collection and levy. ing of countg taxes by town collectors, and to return said warrant and roll to the city clerk within one hundred and fifty days after the date of the warrant.

SL Section one hundred and seventy-nine of chapter seven htundred and sixty of the laws of eighteen hundred and ninetysevet; entitled “An act to revise the charter of the city of Water

: Down,” is hereby amended to read as follows: Notice of § 179. Immediately on the delivery of the city roll and war

rant to the treasurer he shall publish notice in the official and all the daily newspapers published in the city, that he will attend at the office of the city treasurer with said roll and warrant, for ninety2 days next after the first publication of said notice, Sundays and legal holidays excepted, from nine o'clock in the morning to four o'clock in the afternoon, to receive city, county and state taxes, and it shall be his duty to attend accordingly.

$ 3. Section one hundred and eighty of chapter seven hundred and sixty of the laws of eighteen hundred and ninety-seven, entitled "An act to revise the charter of the city of Watertown," as amended by chapter two hundred and nineteen of the laws of nineteen hundred and four, is hereby amended to read as follows:

$ 180. All taxes or assessments paid within ninety4 days after the first publication of the treasurer's notice shall be payable without fee, percentage or interest thereon. On all taxes or assessments remaining unpaid after the expiration of such ninety* days the treasurer shall collect five per centum additional, and all remaining unpaid after the expiration of one hundred and twenty: days from such first publication shall bear, and there shall be collected thereon, in addition to said five per centum, interest at the rate of one per centum per month from the expiration of said one

hundred and twentys days, which percentage and interest shall beWarrant to long to the city. It shall be the duty of the mayor, as soon as a for collec- copy of the assessment-roll is returned to the city clerk, to deliver para la run the same to one of the constables of the city with a warrant an

nexed, signed by him and sealed with the seal of the city, and countersigned by the city clerk, commanding such constable to re

$ 180, as
amended by
L. 1904,
ch. 219,
amended.

Fees for collection.

1 Formerly “ninety.” 2 Formerly “thirty." 3 Section 180 was also amended by L. 1903, ch. 399. 4 Formerly “thirty." 5 Formerly “ sixty."

ceive, levy and collect the several sums in the said assessment-roll specified and assessed against the person, company, corporation, association or property therein mentioned or described and unpaid, together with the five per centum and the interest as above provided, together with five per centum fees upon such sums for collecting the same, and to return such warrant and roll within sixty days from the receipt thereof by said constable. Such war-Renewal of rant may be renewed or extended from time to time for definite periods, but such periods shall not extend beyond the first day of September next after the tax shall have been imposed. At the expiration of said sixty days, or the time to which such Return and warrant shall have been extended or renewed, said constable statement. shall return said roll and said warrant and file the same with the city clerk, accompanied by a written statement, under oath, of the amount by him collected, and that the same, including the fees for such collection, has been paid to the city treasurer, and also of the amounts unpaid and uncollected, the names of the persons, company, corporation, association or property against which such assessment or tax remains unpaid, and the amount of each respectively, and that he can find no personal property out of which to pay and satisfy the same, which statement shall be filed by the city clerk and presented to the common council at its next meeting, and if the common council is satisfied of Duty of the truth of such statement, and that such constable has, in all thereupon respects, discharged his duty in regard to the collection of such taxes or assessments, they shall credit him with the amount so uncollected and discharge him from further liability on account thereof. The constable to whom any assessment-roll shall be de- Powers and livered shall possess the same powers and be liable to the same constable. duties in relation thereto as are conferred or imposed upon collectors of towns; and the sureties to the bond given by such constable shall be liable to the city of Watertown for all moneys coming into his hands as constable under the provisions of this act. The constable shall be paid as his fees for such services Fees for five per centum on all taxes or assessments collected and paid over to the treasurer by him, and for taxes and assessments returned by him as uncollectible, as herein provided, the common council may cause him to be paid such compensation for his services as it may deem reasonable under the circumstances, not exceeding, however, two per centum on the whole amount of taxes

warrant.

services.

6 Formerly “ June.”

$ 181

amended.

Receipts for payments.

Accounta.

8185 amended.

returned as uncollectible, and he shall be paid no other fees or
compensation for services in the collection of taxes.

$ 4. Section one hundred and eighty-one of chapter seven hun-
dred and sixty of the laws of eighteen hundred and ninety-seven,
entitled "An act to revise the charter of the city of Watertown,"
is hereby amended to read as follows:

§ 181. The treasurer shall give a receipt for each and all payments of city, county or state taxes, which receipts shall be signed by him, and the receipt for each payment made within the ninety? days after the first publication of said notice shall be countersigned by the city clerk, who, in addition to and separate from the account thereof kept by the treasurer, shall keep an account showing the amount and date of payment of each city tax and of each state and county tax paid during said ninety? days.

$ 5. Section one hundred and eighty-five of chapter seven hundred and sixty of the laws of eighteen hundred and ninety-seven, entitled “An act to revise the charter of the city of Watertown," is hereby amended to read as follows:

§ 185. All taxes and assessments remaining unpaid for one hundred and twenty8 days after the date of the original warrant for the collection thereof may be sued for by the city and recovered in an action against any person or corporation liable therefor, but a judgment in such action in favor of the city shall not operate to release any lien of such tax or assessment until satisfied.

$ 6. Section one hundred and eighty-seven of chapter seven hundred and sixty of the laws of eighteen hundred and ninetyseven, entitled "An act to revise the charter of the city of Watertown,” is hereby amended to read as follows:

§ 187. On or before the fifteenth day of Augusto next after any tax shall have been imposed upon any real estate in said city, the treasurer shall make and deliver to the assessors a transcript of any and all such taxes which remain unpaid, and it shall be the duty of the assessors, on or before the fifteenth day of September10 thereafter, to make and deliver to the treasurer a statement containing a brief general description of the location, boundary and estimated quantity of each parcel of said

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1

1 assessment.

7 Formerly “ thirty.” 8 Formerly “sixty." 9 Formerly “ June.” 10 Formerly “ July."

to roll.

and

notice

lands, and in case any such lands shall have been erroneously assessed, then it shall be the duty of such officers to make and in- Corrected clude in said statement a corrected assessment at the same valua- roll. tion as before, and the assessors shall also have power, and it shall be their duty, to insert in such revised roll any real estate in the city which may have been omitted in the general roll and assess the said real estate in such corrected assessment-roll at its value at the time the original assessment was made, as such value may be determined by them, upon giving two days' notice thereof to the owner or agent of such property; they may add to said Additions roll, with proper corrections, the amount of any unpaid assessments for local improvements or judgments recovered on account of sidewalks built in front of any such property by the city and not paid at the time of making such corrected assessment-roll; the assessors shall complete such revision within ten days after the Completion delivery to them of such transcript as aforesaid, and shall give of hearing. public notice that the board of review of assessments will meet at the assessors' office, at a time after the expiration of such ten days, to be designated by them, to hear objections and to correct any errors that

may have been made in such corrected assessmentroll; such notice shall be given by publishing the same for at least five days in the official newspapers of the city; the board of review, Rexleworrec. or a majority of the members thereof, shall on such day sit in retion. view of such corrected assessment and shall subscribe to the assessments as corrected by them and deliver the corrected rolls to the city treasurer; such corrected assessment and the amount of the taxes or assessments levied upon said lands shall be as valid and effectual for all purposes as though they had originally been correct.

§ 7. Section one hundred and eighty-nine of chapter seven $ 189 hundred and sixty of the laws of eighteen hundred and ninetyseven, entitled "An act to revise the charter of the city of Watertown," is hereby amended to read as follows:

$ 189. Whenever any such tax, penalty or interest, or any Sale of part of either of them, shall remain unpaid on the first day of taxes. October," the treasurer shall proceed to advertise and sell the lands upon which the same was imposed, for the payment of such tax, penalty or interest, or the part remaining unpaid, and the expense of such sale, as hereafter prescribed, shall also be a charge upon such lands.

amended.

11 Formerly "August.”

$ 190, as amended by L. 1910, ch. 500, amended.

List of lands and notice of sale.

§ 8. Section one hundred and ninety of chapter seven hundred and sixty of the laws of eighteen hundred and ninety-seven, entitled "An act to revise the charter of the city of Watertown," as amended by chapter five hundred of the laws of nineteen hundred and ten, is hereby amended to read as follows:

§ 190. The treasurer shall, immediately after the said first day of October,"1 cause to be published once a week, for six successive weeks, in the official newspapers published in the city, a list or statement of the parcels of land charged with any unpaid tax, penalty or interest, describing each parcel according to the descriptions required by the last section, with a notice that each of the said parcels of land will, on a day within ten days after the expiration of said six weeks, to be specified in said notice, be sold at public auction at a place in the city therein specified, to discharge the tax, penalty or interest and expenses aforesaid, which shall be due thereon at the time of sale. In advertising nonresident lots or plot of lots “ Owners Unknown," to be sold for the nonpayment of taxes and assessments, or water rents, the city treasurer may advertise all of the lots belonging to the same plot or purchase, in one parcel. The charge for publishing said notice shall be one dollar to each newspaper publishing the same for each piece or lot of land described in said notice. On the day and at the place stated in said notice, the treasurer shall commence the sale of said parcels of land, and shall continue the sale from day to day until all shall be disposed of.

$ 9. Section two hundred and thirteen of chapter seven hundred and sixty of the laws of eighteen hundred and ninety-seven, entitled "An act to revise the charter of the city of Watertown," is hereby amended to read as follows:

§ 213. As soon as the common council has confirmed an assessment for local improvements, a warrant shall be annexed to the assessment-roll thereof under the hand of the mayor and seal of the city, addressed to the city treasurer, commanding him to collect from the several persons named or the property described in the said assessment-roll, the several sums levied in said roll, and said roll, with a warrant so annexed, shall be delivered to the city treasurer; the city treasurer shall thereupon proceed to collect the several sums levied and assessed in said local assessment-roll in the same manner, with the same notice, excepting that with reference to section one hundred and seventy-eight the time shall

Sale by
treasurer.

$ 213 amended,

Warrant
for collec-
tion.

Collection
by city
treasurer.

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