§ 1436. Return of unpaid taxes. 1. The return of unpaid taxes by the
treasurer, or a copy thereof certified by the clerk under the corporate
seal, shall be presumptive evidence of the facts stated therein. A tax
roll filed with the clerk, or a copy of the same or any part thereof,
certified by him under the corporate seal, shall be presumptive evidence
of the contents thereof, the regularity of the assessment and the right
to levy such tax.

2. At the same time that the treasurer returns the tax roll and
warrant, he shall deliver to the board of trustees an account of the
unpaid taxes. Such account shall describe each parcel of real property
upon which taxes are unpaid, shall show the person or persons in whose
name assessed and the amount of unpaid tax. Upon filing with the board
of trustees a verified statement that the taxes mentioned in such
account remain unpaid and that he has been unable to collect the same,
the treasurer shall be credited with the amount thereof.

3. The board of trustees shall compare the account with the original
tax roll. If the account is a true transcript, a certificate, executed
by each member of such board, shall be attached which shall recite that
the account has been so compared and found to be correct and shall state
the total amount of taxes unpaid. Such facts shall also be included in
the official minutes. Within fifteen days after any tax roll and warrant
has been returned by the treasurer to the board of trustees of any
village, such board shall file the same in the office of the village
clerk. A copy of the tax roll shall be permanently retained as a public
record.

4. (a) If action to enforce collection is to be initiated pursuant to
section fourteen hundred forty-two of this chapter, the account and
certificate described in subdivision three of this section shall be
transmitted to the county treasurer by the board of trustees within
fifteen days after the tax roll and warrant has been returned by the
village treasurer to the board of trustees. Upon delivery to the county
treasurer of the account and certificate of unpaid village taxes, a
penalty of five percentum shall be added to each amount currently due
and owing. The amount of penalty and interest accumulated on any
delinquent account at the time such account is transmitted to the county
treasurer shall be included in and be deemed part of the amount of the
unpaid tax for purposes of payments to the village from the county
treasurer and for purposes of computing the additional percentage to be
levied by the county legislative body.

(b) If action to enforce collection is to be initiated pursuant to
title three of this article, the account and certificate described in
subdivision three of this section shall be delivered to the village
treasurer who shall continue to collect these taxes and enter such
collections in the account until commencement of action to enforce
collection.