Section 928-A. Partial payment of taxes

1.  Notwithstanding the provisions
  of any general or special law to the contrary, the board of  supervisors
  or  the county legislature of any county may by resolution authorize the
  collecting  officers  in  one  or  more  of  the  classes  of  municipal
  corporations  described  herein  to accept from any taxpayer at any time
  partial payments for or on account of taxes, special ad  valorem  levies
  or  special assessments in such amount or manner and apply such payments
  on account  thereof  in  such  manner  as  may  be  prescribed  by  such
  resolution;  provided,  however,  that  such resolution shall be adopted
  prior  to  the  preparation  and  delivery  of  the  tax  rolls  to  the
  appropriate  collecting  officers.  A  copy  of any resolution enacting,
  amending or repealing any such partial payment program  shall  be  filed
  with  the  state  board  no  later  than  thirty days after the adoption
  thereof.
    2. Such resolution shall apply to one or more of the following classes
  of municipal corporations: (a) all towns  within  the  county;  (b)  all
  cities for which the county enforces the collection of delinquent taxes;
  or  (c)  all  villages  for  which the county enforces the collection of
  delinquent taxes. If the  resolution  does  not  specify  the  class  or
  classes  of  municipal  corporations  to  which  it applies, it shall be
  deemed to apply only to the towns in the county.
    3. After any partial payment authorized pursuant to this  section  has
  been  paid,  interest  and penalties shall be charged against the unpaid
  balance only. The acceptance  of  a  partial  payment  by  any  official
  pursuant  to  this  section  shall not be deemed to affect any liens and
  powers of any county conferred in any general or special act,  but  such
  rights  and  powers  shall  remain  in  full force and effect to enforce
  collection of the unpaid balance of such tax or tax liens together  with
  interest, penalties and other lawful charges.