Treasurer to certify delinquencies remaining uncollected.
Section 85
SEC. 85. Treasurer to certify delinquencies remaining uncollected.—The provincial, city or municipal treasurer shall prepare a certified list of all real property tax delinquencies remaining uncollected or unsatisfied for at least one year in his jurisdiction, and a statement of the reason or reasons for such non-collection or non-satisfaction, and shall submit the same to the Secretary of Finance on or before December thirty-first of the year immediately succeeding that in which the delinquencies have occured with a request for assistance in the enforcement of the remedies for collection provided hereunder.