§ 4797. Taxes based on an amended or corrected grand list
The proper officials in town, village, school, and fire districts, as soon as conveniently may be after a defective or invalid grand list becomes valid pursuant to sections 4262-4264 and 4603 of this title, shall make out and deliver to the treasurer thereof tax bills for all taxes theretofore assessed but not paid. Such unpaid taxes shall become due and payable within the time prescribed by statute provided that time has not theretofore elapsed, otherwise within 30 days from the date of such last named tax bill.
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