treasurer - Collection of taxes and penalties. The municipal clerk, promptly after the date of maturity of any installment and interest and no earlier than the first day of July and no later than the tenth day of July in each year, shall certify the installment and interest then due to the county treasurer of the county in which the assessed property is located. Once certified to the county treasurer, payment may only be made to the county treasurer except as otherwise provided for in this section. At the time of collection the county treasurer shall collect a fee of Five Dollars ($5.00) for each parcel of property and such fee shall be deposited to the general fund of the county. The county treasurer shall place the installment and interest upon the November delinquent tax list of the same year which is prepared by the county treasurer, and collect the installment and interest as other delinquent taxes are collected. Provided, that no such certification shall be made to the county treasurer unless the city or town clerk shall have sent notice of the nature and amount of the assessment by restricted delivery mail on or before June 1 of said year to the last-known address of the owner of the assessed property. The county treasurer shall collect the installments of assessment, together with interest and penalty, as certified to him by the municipal clerk, but any taxpayer shall have a right to pay his ad valorem taxes to the county treasurer regardless of the delinquency of such assessments. Within thirty (30) days from the receipt of a delinquent assessment, interest and penalty, as collected by the county treasurer, the same shall be paid by the county treasurer to the municipal treasurer for disbursement in accordance with the provisions of Section 37-226 of this title. All payments to the municipal treasurer on account of such assessments shall be certified by him to the municipal clerk for crediting on the Assessment Record.
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