§ 13. (a) Tax roll and receiver's warrant. On or before the first day
of December in each year or such date as may be designated by a
resolution of the board of supervisors, the board of supervisors of the
county shall cause to be annexed to the tax and assessment roll of each
town a warrant under the seal of the county, signed by the chairman and
clerk of the board, commanding the receiver of taxes of the town to whom
the same shall be directed, to collect from the several persons and on
the property named and described in the tax and assessment roll the
several sums extended therein as taxes and assessments against the
respective names and property, except taxes upon the shares of stock of
banks and banking associations and further commanding him to pay over
from time to time all moneys so collected, as follows:

1. Within fifteen days after the delivery of the warrant to the
supervisor of the town, in trust for the school districts therein,
one-half of the amount of the tax levied for the purposes of the school
districts of the town, or such part thereof as shall not, in the
aggregate, exceed one-half of the total amount collected by said date.

2. Within thirty days after such delivery, to the supervisor of the
town, in trust for the school districts therein, the balance of the
amount of the tax levied for the purposes of said school districts or
such part thereof as shall not in the aggregate exceed one-half of the
total amount collected by said date.

3. Within the said first period of fifteen days and thereafter within
the said second period of fifteen days, the remainder of the moneys then
collected to the supervisor of the town or account of the moneys levied
therein for the support of highways and bridges, moneys to be expended
by welfare officials for the support of needy persons, and moneys to
defray any other town expenses or charges.

4. After thirty days from the date of the delivery of the warrant, and
at the expiration of each period of ten days thereafter, on account of
the foregoing, to the officers above named, in proportion to the
balances remaining unpaid, all moneys so collected until such balances
are paid in full.

5. After the payment of such balances in full, to the county
treasurer, all the residue of the moneys so collected, and such payments
shall be made at intervals of ten days from the completion of the
payments above provided, in subdivisions one, two, three and four of
this section. If the law shall direct the taxes levied for any special
purposes to be paid to any person or officer other than those named in
this section, the warrant shall be conformed thereto. The warrant shall
authorize the receiver to levy such taxes by distress and sale in case
of non-payment. The tax roll and warrant shall be delivered to the
receivers forthwith and the same are declared to be public records. The
assessment roll shall contain appropriate space for the insertion of the
penalty, and the county treasurer upon the return of the roll by the
receiver shall insert therein the penalty to be added to each item of
tax returned unpaid, except as provided in section thirteen-a.

(b) Lien, payment and penalty. All taxes upon real property shall
become a lien and be due and payable on December first of each year, and
be payable to the respective receivers of taxes until and including the
succeeding tenth day of January without penalty.

Unless payable in two payments as provided by this act, on taxes
remaining unpaid on the tenth day of January, interest computed at the
rate as provided in section thirteen-c of this tax act from January
tenth, shall be added for the first month or part thereof, and for each
month or part thereof thereafter, until the return of unpaid taxes is
made to the county treasurer.

The receiver shall require duplicate receipts for all payments made by
him to any other officer than the county treasurer, and shall file one
of such duplicates with the county treasurer on making his return.

(c) Authorization for two payments of taxes. Not later than June
fifteenth in any year, the town board of any town may adopt a
resolution, which shall be subject to a permissive referendum as
hereinafter provided; that after December first next succeeding all
taxes upon real estate in the tax roll shall be due and payable and
shall be and become liens on the real estate affected thereby, and shall
be construed as and deemed to be charges thereon on December first of
each year, and not earlier, and shall remain such liens until paid.
Provided, however, that there shall be no penalty if one-half of all
such taxes are paid to the receiver on or before the succeeding tenth
day of January and the second one-half of all such taxes are paid to the
receiver on or before the succeeding thirty-first day of May. On all
such first one-half of taxes upon real estate remaining unpaid on the
tenth day of January, one per centum of the amount of the said one-half
of the tax will be added, and an additional one per centum will be added
for each month or part thereof thereafter, until the return of the
warrant to the county treasurer. The second one-half of the tax on real
estate which is due on the preceding first day of December may be paid
without penalty on the tenth day of May or at any time thereafter,
until, but not including, the succeeding first day of June, providing
the first one-half of such tax shall have been paid or shall be paid at
the same time. The warrant annexed to the tax roll of any town adopting
such proposition and in which taxes on real estate are payable in
installments shall be made to conform to the provisions of this
subdivision as hereby amended. Any such resolution of the town board
providing for the collection of taxes in installments shall not take
effect until thirty days after its adoption; nor until approved by the
affirmative vote of a majority of the qualified electors of such town
voting upon a proposition therefor, if within thirty days after its
adoption there be filed with the town clerk a petition subscribed and
acknowledged as provided in article seven of the town law with respect
to the submission of a referendum on petition. If a petition be so
filed, a proposition for the approval of such resolution shall be
submitted at a general or special town election to be held not more than
forty days after the filing of such petition. Notice of the election
shall be given, such election held and the votes canvassed and result
certified and returned in the manner provided by the town law relating
to the submission of questions upon town propositions.

Notwithstanding the provisions of any general or special law to the
contrary, the town board of any town may, by resolution, provide for
separating school taxes from all the remainder of the taxes, to be
collected pursuant to the provisions of the tax warrant, also provide
for the collection and payment by the taxpayers of their school taxes at
one time, and the collection and payment of all the remainder of the
taxes to be collected pursuant to the provisions of the tax warrant, at
another time or times, and further provide that separate bills be issued
and mailed and receipts given for payment of school taxes as well as for
all the remainder of the taxes to be collected pursuant to the
provisions of the tax warrant.