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  • SECTION 24
    Duty of town clerk respecting non-resident taxpayers
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  • ARTICLE 1
    Assessments; Collection of Tax By Collectors
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  • SECTION 26
    Return by receivers of taxes of unpaid taxes
    • This entry was published on 2016-12-09
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    SECTION 25

    Disposition of interest and penalty

    Suffolk County Tax Act (SCT) CHAPTER ROOT, ARTICLE 1

    § 25. Disposition of interest and penalty. All sums collected by the
    receiver of taxes for penalty or the charges provided by this chapter
    shall belong to the town and shall be paid to the supervisor; and all
    sums, whether interest or penalty, collected by the county treasurer
    after the return of the tax roll and warrant shall belong to the county.