The Tax Collector of the town shall treat small underpayments of taxes as fully paid and the Tax Collector shall not refund small overpayments of taxes unless the taxpayer requests a refund of any small overpayment of taxes before the end of the fiscal year in which the small overpayment is made. For the purposes of this section, a
SMALL UNDERPAYMENT shall be a payment made, other than in person, that is no more than $1 less than the taxes due on a tax receipt. A SMALL OVERPAYMENT shall be a payment made, other than in person, that is no more than $1 greater than the taxes due on a tax receipt.
(Ord. passed 4-6-1993)