There is hereby established the following policy
for the collection of arrears taxes.
Collection of tax. If any tax due on any prior
year's grand list remains unpaid, the Tax Collector shall forward
a dunning notice to the delinquent taxpayer at his last known address.
If no response is received within 30 days, the Tax Collector shall
bring said delinquency to the attention of the Director of Finance
and the Town Attorney. The Town Attorney shall forward a notice by
certified mail to the taxpayer of the Town's intent to initiate legal
proceedings to collect the tax. If no response is received within
30 days of the receipt of the notice by the taxpayer, the Town Attorney
shall forthwith, and without further notice, initiate legal proceedings
to collect said tax. Every effort shall be made to collect the oldest
delinquent tax first and then to collect any delinquent taxes for
each succeeding year up to the current grand list tax.