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4. COLLECTION OF TAX

The tax is paid direct by the taxpayers concerned within two months3 of receiving the assessment notice. On request of the assessee, the tax may be charged to the tenants of the taxable property, on payment of a two francs fee for each extra notice sent out. In default of payment within the prescribed time-limit, the Treasury is entitled to interest on the sum due at 6 per cent per annum.

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