§ 5165. Report of delinquent taxes to director
Within 10 days after the expiration of the time within which taxes may be paid voluntarily, the treasurer of a town or other municipal corporation in which the taxes are collected by the treasurer, or the collector of taxes in those towns in which taxes are collected by the collector, shall notify the director as to the amount of delinquent taxes then in his or her hands for collection and furnish such other information relating thereto as he or she may require. (Amended 1977, No. 105, § 14(a).)