§ 80-1-a

80:1-a Prepayment of Resident Tax. – Any town or city may authorize prepayment of the resident tax, and acceptance of the prepayment. In a town, the decision shall be by vote at a town meeting under a proper article in the warrant. In a city, the decision shall be by vote of the governing body. If authorized, any person liable for resident tax may pay the tax at any time from April 1 until he receives notice of the assessed resident tax. The collector shall receive the payment, issue a receipt, and credit the amount paid toward the resident tax later assessed for the year. Each month, the tax collector shall submit a list of all prepayments received to the assessing officials. Once adopted, authority to make and receive prepayments shall continue until rescinded by the same method used for adoption. Source. 1979, 186:1. 1981, 230:1, eff. June 11, 1981.