The tax collectors shall furnish each person on the payment of taxes from a book containing
a stub, or from a bill containing a stub, or carbon copy to be furnished at the expense
of the taxing district or districts, a numbered receipt setting out the date of payment,
name of taxpayer, the district in which the taxpayer is assessed, the amount of real
and personal property and personal taxes paid, stated separately, and in the case
of taxes on real property, identifying the property. A separate receipt shall be issued for each parcel of real property. On the stub or bill a memorandum shall be made, in ink, of the number of the receipt
and giving the same information as was given in the receipt.
Where payment of taxes is made by mail, a receipt shall be required to be furnished
only if the taxpayer shall enclose with the payment a self-addressed and stamped envelope
for the return of the receipt.
The Department of Community Affairs shall prepare a uniform form of tax receipt and
supply specimen copies thereof to the county commissioners of the several counties
for distribution to tax collectors.
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