§ 926. Personal liability for taxes; optional method of collection. *\n1. The owner of real property, or of an interest therein, if a resident\nof the city or town in which such property or interest therein is\nassessed and if his name is correctly entered on the roll, shall be\npersonally liable for the taxes levied thereon. The term "resident"\nshall include a corporation having within such city or town a place for\nthe regular transaction of business or in actual possession of real\nproperty therein.\n* NB (Effective until ruling by Commissioner of Internal Revenue)\n * 1. The owner of real property, or of an interest therein, including\nthe interest of a renter pursuant to section three hundred four of this\nchapter, if a resident of the city or town in which such property or\ninter
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§ 926. Personal liability for taxes; optional method of collection. *\n1. The owner of real property, or of an interest therein, if a resident\nof the city or town in which such property or interest therein is\nassessed and if his name is correctly entered on the roll, shall be\npersonally liable for the taxes levied thereon. The term "resident"\nshall include a corporation having within such city or town a place for\nthe regular transaction of business or in actual possession of real\nproperty therein.\n* NB (Effective until ruling by Commissioner of Internal Revenue)\n * 1. The owner of real property, or of an interest therein, including\nthe interest of a renter pursuant to section three hundred four of this\nchapter, if a resident of the city or town in which such property or\ninterest therein is assessed and if his name is correctly entered on the\nroll, shall be personally liable for the taxes levied thereon. The term\n"resident" shall include a corporation having within such city or town a\nplace for the regular transaction of business or in actual possession of\nreal property therein. The owner of real property, or his designated\nagent shall enter on the roll the interest of the renter pursuant to\nsection three hundred four of this chapter.\n* NB (Effective pending ruling by Commissioner of Internal Revenue)\n 2. After the thirty-first day of January, the collecting officer may\ncall on any person personally liable for unpaid taxes listed on the roll\nand demand payment thereof. If any such person refuses to pay the taxes\ndemanded, the collecting officer may levy upon any personal property in\nthe county belonging to or in the possession of such person and, unless\nthe taxes are paid prior thereto, cause the same to be sold at public\nauction for the purpose of paying the taxes due and the expense of levy\nand sale.\n 3. Public notice of the time and place of such auction shall be posted\nin at least three public places in the city or town where the sale is to\ntake place for at least six days immediately prior thereto.\n 4. Any surplus from the proceeds of the sale after payment of the\ntaxes due and the expenses of levy and sale shall be paid to the person\nliable for the taxes unless a claim therefor is made by some other\nperson on the ground that the property sold belonged to him. If the\nperson liable for the taxes admits the validity of such claim, the\nsurplus shall be paid to the person making the claim, otherwise it shall\nbe paid to the chief fiscal officer of the city or town who shall retain\nthe same until the rights of the parties have been determined in\naccordance with law or by agreement of the parties. Either party may\nbring an action against the other to recover such surplus and, for the\npurposes of the action, the defendant shall be deemed to be in\npossession thereof. The successful party shall, in addition to such\nsurplus, be entitled to the costs of the action. In an action brought\npursuant to this subdivision, no other cause of action shall be joined,\nnor any set-off or counterclaim allowed.\n 5. If upon application of a collecting officer or the county\ntreasurer, it appears that taxes on a parcel of real property cannot be\ncollected because the owner personally liable therefor has moved to\nanother county in the state, the county court shall issue an order\ndirected to the sheriff of such other county to collect such taxes with\ninterest at the rate of eight per centum per annum from the date of the\norder by levy and sale of the personal property of such owner. Such\norder shall be filed in the office of the clerk of the county in which\nit was granted and a certified copy thereof delivered to the sheriff of\nsuch other county. Upon receiving such order, the sheriff shall comply\ntherewith and shall be entitled to the same fees and subject to the same\nliabilities and penalties for neglect as in the case of an execution\nfrom a court of record. The sheriff shall pay the net amount received to\nthe county treasurer of the county from which the order was issued who\nshall credit such amount to the appropriate city or town.\n