WILLIAM DONALD SCHAEFER, Governor Ch. 170

If for any reason payment of taxes levied is not enforced by
the sale of the property at the time and in the manner provided
for in Sections 2-105—2-122, then within 4 years after the taxes
become due and payable, the Treasurer or Collector may enforce
payment by selling the property in the manner prescribed in
Sections 2-105 — 2-122.]

[2-118.

If payment of taxes levied is not enforced by the sale of
the property by the Treasurer or Collector, then the person
charged with the collection of taxes of any municipal corporation
in the County may enforce the payment of taxes, interest and
costs due the municipal corporation, by advertisement and sale in
the manner set forth in Sections 2-106—2-117, inclusive, of this
title. The proceedings shall be acted upon by the Court in the
manner prescribed by those section, and distribution of the taxes
that are collected shall be made in accordance with the
provisions of Section 2-112.]

[2-119.

In addition to the remedies provided for the collection of
taxes, the County Treasurer or Collector of taxes of any
municipal corporation may bring an action or actions at law for
the collection of any delinquent taxes.]

[2-120.

As used in Sections 2-104—2-119, of this title "tax" means
any tax, charge or assessment of any kind due to the State,
Washington County, or any municipal corporation in the County,
which by provision of law, regulation, resolution, or ordinance,
is a lien against the real property on which it is levied and/or
assessed.]

[2-121.] 2-105.

(a)  The County Commissioners may authorize the County
Treasurer to arrange with commercial banks and savings and loan
associations to collect State and County real estate and personal
property taxes on behalf of the Treasurer. The County
Commissioners may require that a responsible official of a
commercial bank or a savings and loan association, which arranges
to collect taxes under this section, give bond in amount and form
provided by the County Commissioners.

(b)  Arrangements with commercial banks and savings and loan
associations to collect taxes under this section shall be subject
to any additional conditions and restrictions which the County
Treasurer considers appropriate, including accounting, issuance
of receipts, remittance, and commissions.

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