LOCAL GOVERNMENT AND TAXATION 59 



tax sales in the 89 towns. Obviously, the practice of purchase of tax 

 liens by private individuals is disappearing, and with it many in- 

 stances of unfair burdens imposed upon delinquents. When the 

 town becomes the purchaser of a tax lien, the selectmen have power 

 to abate the costs for good reason, and if the town later acquires title 

 to the property by tax deed there is generally an opportunity for the 

 delinquent to repurchase his property on a rental purchase plan. 

 Towns are showing greater clemency toward the delinquent. Ac- 

 cording to a statement by the tax commission, more than three- 

 fourths of the towns voted in 1933 to permit delinquents to retain 

 their homes on a partial-payment plan. In some instances, selectmen 

 considered it better economy to allow the unfortunate to retain their 

 homes than to support them elsewhere as a town charge. However, 

 the commission encourages collectors to administer the tax procedure 

 in exact conformity with the law in order that clear title may be had 

 before being lenient with the delinquent. Leniency in the collection 

 of taxes may be justifiable but should be preceded by the collection 

 procedures necessary to provide good title, since these procedures are 

 consistent with sound practice. 



By way of summary, a calendar for the collection of taxes follows : 



1940 



July 1 Collector receives tax warrant from selectmen. Lien taken on 



real estate. 

 September 1 Last day for collector to mail tax bills. Taxes are due 14. days 



after receipt of bill. 

 December 1 Last day for receiving taxes without penalty. 

 December 2 First day on which real estate can be advertised for delinquent 



taxes. 

 December 31 First day on which a tax sale can be held. 



1941 



January 31 End of town fiscal year. Uncollected taxes as of this date are 

 reported in town report. 



September 2 Last day on which property can be advertised before lien em- 

 pires. 



October 1 Tax lien expires. Last day for tax sale. 



1943 



October 1 Last day on which property sold for taxes can be redeemed. 

 (Tax deed is taken two years from the date of sale.) 



Tax Rates 



The amount of property taxes to be levied by cities and towns 

 is the difiference between the appropriations, or estimated expendi- 

 tures, and the estimated receipts from other sources, as voted by coun- 

 ties, towns, and cities, school districts and precincts. The tax rate 

 is the amount of property taxes divided by the town inventory multi- 

 plied by 100. It is sometimes expressed as a percentage but more 

 often as so many dollars per $100 of assessed valuation. The "state 

 average rate" is a weighted average, or the rate which would result 

 from spreading all property taxes uniformly over the taxable wealth 

 of all towns and cities. It is computed by the state tax commission 

 and is used by the state in levying certain taxes. 



