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If the real estate transfer tax is unpaid and delinquent, the Town Manager shall give written notification of the delinquency to the purchaser or person to whom the transfer is made at the address shown on any deed or instrument evidencing the transfer, or his or her last known address. The notification shall be mailed by certified mail, postage prepaid, return receipt requested, and shall be effective on the date of mailing. If the tax, penalty and interest are not paid within thirty (30) days of the effective date of the notification, the Town Manager shall commence foreclosure of the lien for the tax in the same manner as the foreclosure of a mortgage in accordance with state law. (Prior code 3.12.160; Ord. 1288 §1, 2008)