4 908

MUNICIPAL CHARTERS

DORCHESTER COUNTY FOR VIOLATION OF SIMILAR MISDEMEANORS
AND ANY PERSON VIOLATING ANY ORDINANCE MAY BE TRIED
THEREFOR BEFORE, AND IF FOUND GUILTY PUNISHED BY A JUDGE
OF THE DISTRICT COURT OF DORCHESTER COUNTY.

379. Taxes and assessments.

(c) Taxes to be liens. [The real and leasehold
property charged in the assessment books of the town of
Vienna to any person, firm or corporation shall be bound
for the taxes which may be levied on or against, or on
account, of said property, and for all taxes that may be
levied against said person, and all such taxes shall be a
lien on said real and leasehold property, and shall, as a
lien, have priority over all other adverse liens, claims,
rights, titles and interests, whosoever may have said
property in charge or possession.] It shall be the duty
of every person who disposes of [such] property, and of
every person who purchases or acquires the same, to see
that a transfer is made on the assessment books of the
town of Vienna, and no one shall be entitled to a notice
for taxes due and in arrear on property which is not
charged to such person.

[(d). Transfer on assessment books. Where property
continues charged on the assessment book aforesaid to any
person, firm or corporation after the death or
dissolution of such person, firm or corporation, the
statement, account and notice may be delivered to the
executor, administrator or adult heirs at law, or to any
one of them, of such person, or, if any such heir shall
be a minor or non compos mentis, to the guardian or
committee of such minor or non compos mentis, or to the
successor of said firm or corporation. If the property
be charged to lunatic, such statement, account and notice
may be delivered to the trustee or committee of such
lunatic.]

381. Tax collections and tax sales.

[(c). Notice to delinquents. On the first day of
January next following the annual levy, or any other
levy, the taxes levied thereon shall become and be
considered as due and in arrears, and payment thereof may
be enforced as herein provided, but no interest shall be
charged on any tax account if the same be paid on or
before January first next following such levy. In the
settlement of any tax account after that date, interest
at the rate of six per cent (6%) shall be charged from
the said first day of January to the date of payment, and
the amount of said interest shall be added to and made
part of said taxes. Between the 14th and 21st day of
January next following such levy, the clerk shall prepare
an alphabetical list of all delinquent taxpayers,