§ 31.22 TOWN MARSHAL.
   The Marshal shall be the Chief of Police and shall be collector of all taxes of the town provided that the collection of such taxes may be administered by the Clerk. He or she shall perform such duties as may be required of him or her by law and as the Council may deem necessary.
(A.R.S. § 9-238) (1986 Code, § 3-2-3)