Section 924. Collection of taxes; interest

1. The collecting officer shall
  receive taxes at the times and places set forth in the notice of receipt
  of the tax roll and warrant and at any other time or place during  usual
  business hours during the period of collection.
    2.  Taxes shall be received without interest by the collecting officer
  on or before the thirty-first day of January or within  thirty  days  of
  the  date of the receipt of the tax roll and warrant pursuant to section
  nine hundred twenty of this title, whichever  is  later.  On  all  taxes
  received  after  such  day,  there shall be added interest as determined
  pursuant to section nine hundred twenty-four-a of this chapter  for  the
  month  of  February or fraction thereof and for each additional month or
  fraction thereof until such taxes are paid or until the return of unpaid
  taxes to the county treasurer pursuant to law; provided, however, if the
  last date for payment of taxes without interest shall occur on the  last
  day  of February or in the month of March, there shall be added interest
  as determined pursuant to section nine  hundred  twenty-four-a  of  this
  chapter  for  the  month  of  March  or  fraction  thereof  and for each
  additional month or fraction thereof until such taxes are paid or  until
  the return of unpaid taxes to the county treasurer pursuant to law.
    3. All interest received by the collecting officer shall belong to the
  city  or  town  and  shall be paid over to the treasurer or chief fiscal
  officer of the city or to the supervisor of the town.