§ 936. Return of unpaid delinquent taxes. 1. Upon the expiration of
his warrant, each collecting officer shall make and deliver to the
county treasurer an account, subscribed and affirmed by him as true
under the penalties of perjury, of all taxes listed on the tax roll
which remain unpaid, except that such collecting officer shall not
include in such account the amount of the installments of taxes returned
unpaid pursuant to section nine hundred twenty-eight-b or subdivision
one of section nine hundred seventy-six of this chapter. The county
treasurer shall, if satisfied that such account is correct, credit him
with the amount of such unpaid delinquent taxes. Such return shall be
endorsed upon or attached to the tax roll.

2. In making the return of unpaid taxes, the collecting officer shall
add five per centum to the amount of each tax as levied. In the event
that the collecting officer fails to do so, the county treasurer shall
make such addition. In a county in which there is a local law in effect
pursuant to section nine hundred twenty-eight-b or section nine hundred
seventy-two of this chapter providing for the collection of taxes in
installments, the five per centum provided by this subdivision shall not
be added to the taxes which a real property owner has elected to pay in
installments pursuant to section nine hundred twenty-eight-b or section
nine hundred seventy-five of this chapter. Such five per centum shall be
added by the county treasurer to the amount of such taxes as shall have
remained unpaid after the date upon which the last installment was due
as provided in such local law. The amount of such added per centum shall
thereafter be deemed part of the amount of the unpaid tax.