§ 924. Collection of taxes; interest. 1. The collecting officer shall
receive taxes at the times and places set forth in the notice of receipt
of the tax roll and warrant and at any other time or place during usual
business hours during the period of collection.

2. Taxes shall be received without interest by the collecting officer
on or before the thirty-first day of January or within thirty days of
the date of the receipt of the tax roll and warrant pursuant to section
nine hundred twenty of this title, whichever is later. On all taxes
received after such day, there shall be added interest as determined
pursuant to section nine hundred twenty-four-a of this chapter for the
month of February or fraction thereof and for each additional month or
fraction thereof until such taxes are paid or until the return of unpaid
taxes to the county treasurer pursuant to law; provided, however, if the
last date for payment of taxes without interest shall occur on the last
day of February or in the month of March, there shall be added interest
as determined pursuant to section nine hundred twenty-four-a of this
chapter for the month of March or fraction thereof and for each
additional month or fraction thereof until such taxes are paid or until
the return of unpaid taxes to the county treasurer pursuant to law.

3. All interest received by the collecting officer shall belong to the
city or town and shall be paid over to the treasurer or chief fiscal
officer of the city or to the supervisor of the town.