The collector of delinquent taxes plays a vital role in ensuring that property taxes owed to the town are paid by all taxpayers. It is the duty of the collector of delinquent taxes to notify taxpayers when their taxes are overdue,
to make arrangements for late payments, or to take formal collection actions, including conducting tax sales of the property when necessary. Finally, it is the obligation of the collector of delinquent taxes to keep records of all delinquent accounts, and to provide an accounting of these records to the locally elected auditors for inclusion in the annual report of the town.