Section 19-1918. Unpaid taxes and assessments

1.  Whenever  the plan
  requires the levy of a tax to pay village indebtedness and such  tax  is
  to  be levied or collected at a time subsequent to the effective date of
  such dissolution, such tax shall be levied and collected as  town  taxes
  are  levied and collected and applied to such indebtedness, and shall be
  levied in the same manner as other town  taxes  upon  the  taxable  real
  property  in  that  portion  of the village situated within the town and
  shall be collected in the same manner as other town taxes.
    2. Any village assessment or installment thereof  which  shall  become
  due  after  the  effective date of dissolution shall likewise be treated
  for all purposes as a town assessment.
    All provisions of the real property tax  law  with  reference  to  the
  return  of  unpaid  town  taxes  and assessments to the county treasurer
  shall apply to such taxes, and the  county  treasurer  shall  thereafter
  proceed to collect such taxes and assessments in the manner provided for
  the collection of town taxes and assessments.
    3.  If  at  the  effective  date of such dissolution there remains any
  uncollected  village  taxes  theretofore  levied,  including  delinquent
  assessments  which  are  deemed unpaid taxes for purposes of collection,
  such taxes shall be reported to the legislative body of  the  county  or
  counties  by  the supervisors of the town or towns in which said village
  was situated, and  such  taxes  shall  be  relevied  upon  the  property
  originally  liable  therefore  in a separate column on the tax roll with
  five per centum of the amount thereof in addition thereto  in  the  same
  manner  as  returned school taxes are required to be relevied, and shall
  be collected by the town tax collector.
    * NB Repealed March 21, 2010