A cash receipts journal shall contain the following information in chronological order:
- (a) The date and amount of cash received from each taxpayer;
- (b) The amount of discounts allowed, if applicable;
- (c) The name of the taxpayer against whom the tax is assessed;
- (d) The name of the person tendering the payment or electronic reference to the record locator in the instance of an electronic payment;
- (e) The amount to be credited by type of tax and year of levy;
- (f) The amount of interest and costs collected before each tax sale or tax lien;
- (g) The amount of resident tax penalties collected before each tax sale or tax lien;
- (h) The amount of each tax sale or tax lien redemption made, with interest, costs, and expenses collected after sale or execution; and
- (i) The date and amount of each remittance made by the tax collector to the municipal treasurer.
Source. #5356, eff 3-16-92; amd by #6127, eff 11-23-95; ss by #6732, eff 4-18-98; ss by #8599, eff 4-6-06; ss by #10582, eff 5-2-14; ss by #13918, eff 3-29-24 (see Revision Note at chapter heading for Rev 1900)