[Adopted 6-17-1991 by the Board of Selectmen]
A. 
The Guilford Town Treasurer or Financial Office, as the case may be, before making payment to any person for services rendered to or materials purchased for the Town, shall ascertain from the Guilford Town Tax Collector whether such person owes past-due tax to the Town on real or personal property. Any such past-due taxes and any interest and fees in respect thereto shall be deducted from the amount due and owing from the Town to any such person and shall be paid to the Town Tax Collector and applied to such past-due taxes, interest and fees. The word "person" shall include taxpayers who are individuals, corporations, partnerships or other such entities.
B. 
The provisions of this section shall not apply to the payment of wages.
No building permit, certificate of occupancy or permit for excavation in a street or highway for purposes of installing a driveway shall be issued as to any real property on which there are past-due real property taxes.