(A) In accordance with the authorization provided in A.C. §§ 26-28-102 and 26-28-302 this Court designates the County Tax Collector as the official preparer of the tax books. The Tax Collector shall follow all state laws regarding preparation of the tax books including, but not limited to, the requirements of A.C. § 26-28-304 through § 26-28-307. The Collector shall also prepare and certify to the County Treasurer the monthly and final settlements of all current and delinquent taxes collected.
(B) The County Clerk and Assessor shall cooperate in the accumulation, exchange, transmission, certification and storage of data contained in their respective offices which may be used or requested by the preparer of the tax books.
(Ord. 1997-7, passed 11-10-97; Am. Ord. 2007-5, passed 8-13-07; Am. Ord. 2023-5, passed 3-9-23)