§ 4647. Collector to direct application
When a collector of taxes makes a payment on account of taxes, he or she shall state the tax on which the same shall be applied. If he or she fails to do so, the treasurer to whom the same is paid shall immediately notify the bondsmen of such collector of the fact that an application of the payment has not been made. Unless the collector shall direct an application within 10 days, the application made by the treasurer shall be conclusive.
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