Townshend - not a written policy - both Delq collectors I have worked with will let me (current collector) take and apply payments to the current year.  Reasoning - these are mostly people they have been working with who are struggling and paying current taxes helps them NOT accrue more interest, but especially the delq 8%.
I suspect that there may be law about this issue, but don't remember what number.  Delinq collectors, I believe - by law, have to apply to the oldest years AFTER interest.  Mary Jane or the TAX depart. may be able to help on this one.
Miki, Townshend Treasurer
----- Original Message -----
From: [log in to unmask] href="mailto:[log in to unmask]">Nancy Bushika Town Clerk
To: [log in to unmask] href="mailto:[log in to unmask]">[log in to unmask]
Sent: Tuesday, November 06, 2007 11:22 AM
Subject: taxes

Do any towns have a policy regarding accepting money for current taxes when the property owner owes for a prior years. I would like to apply the money to the prior year.  Thanks,  Nancy

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