(a) Taxes on real and personal property shall be paid as voted at annual Town meeting.

(b) Taxes may be paid with discount if approved at annual Town meeting.

(c) Taxes shall be collected as established by law.

(d) Delinquent property taxes shall accrue penalty, interest, fees, and costs to the maximum extent permitted by law, and all such penalty, interest, fees, and costs shall be paid over to the Town Treasurer for inclusion in the General Fund of the Town.