3913

RIVERDALE

From the effective date of the budget, the amount
stated therein as the amount to be raised by the property
tax, constitutes a determination of the amount of the tax
levy in the corresponding tax year. However, the tax
rate shall not exceed 60 cents per $100 of the assessed
valuation of the town.

-21.12.Notice of tax levy

After the levy is made by the Council in each year
the Clerk shall give notice of the making of the levy by
posting a notice in the same public place in the Town
and/or in some publication having general circulation in
the Town. He shall make out and cause to be delivered to
each taxpayer or his agent at his last known address a
bill or account of the taxes due from him. Failure to
give or receive any notice required by this section shall
not relieve any taxpayer of the responsibility to pay on
the dates established by this Charter all taxes levied on
the property.

—21.13.When taxes are overdue

The taxes provided for in the foregoing sections of
this Charter are due and payable on the first day of July
in the year for which they are levied and are overdue and
in arrears on the first day of the following October.
They shall bear interest while in arrears at the rate
established by State law. All taxes not paid and in
arrears after the first day of the following January
shall be collected as provided in 63—21.14.

—21.14.Sale of tax—delinquent property

A list of all property on which the town taxes have
not been paid and which are in arrears as provided for in
the preceding section of this Charter shall be turned
over by the Treasurer to the official of the County
responsible for the sale of tax delinquent property as
provided by State law. All property listed thereon, if
necessary, shall be sold for taxes by this county
official in the manner prescribed by State law.

—21.15.Receipts

All monies received by an officer or employee of the
town government in his official capacity shall belong to
the town government and be accounted for by the town.

-21.16.Audit

The financial books and accounts of the town shall
be audited annually, or more frequently, if so desired by
the Council. An annual audit is required by §40 Art. 19