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A. The county treasurer shall place one percent of the proceeds of the taxes imposed herein in the county current expense fund to defray costs of collection.

B. The remaining proceeds from town taxes imposed herein shall be distributed to the town monthly and shall be placed by the town treasurer in the town’s capital improvement fund.

C. This section shall not limit the existing authority of this town to impose special assessments on property benefited thereby in the manner prescribed by law. [Ord. 227 § 4, 1991.]