[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.
