Discount allowed

# (a)

When a municipality votes that its taxes be paid to its treasurer or collector on or before a date or dates fixed, with a discount according to law, then the treasurer or collector may receive taxes in advance at any time after the municipality has so voted. Such treasurer or collector may allow a discount upon taxes paid in advance of the date or dates fixed at the rate fixed by such vote.

# (b)

# (1)

The treasurer or collector shall deposit to the General Fund any tax overpayment by a taxpayer who has paid by mail or electronic fund transfer, provided that:

(A) the payment made was equal to the taxes due without regard to the discount under section 4773 of this title; and

(B) the overpayment amount is $10.00 or less.

# (2)

If the taxpayer requests refund of such an overpayment within one year of payment, the treasurer or collector shall refund it. (Amended 1987, No. 13; 2007, No. 121 (Adj. Sess.), § 30.)