(A) The tax collector shall be responsible for the collection of delinquent taxes due the county. The tax collector shall have all powers, duties and authority provided by law, relating to the collection of delinquent taxes, the seizure of property, the making of deeds and the implementation of all laws now pertaining to the execution of delinquent taxes, the conduct of tax execution sales and related matters. The tax collector shall submit written reports upon execution with regard to nonpayment, error, double entries and other matters relating to the collection of delinquent taxes to the county manager and the county treasurer periodically.
(B) The tax collector shall assist the tax assessor and the auditor in listing upon the tax books persons who are escaping taxation. The tax collector shall have all powers, duties and authority now vested in tax collectors by law, and may have additional duties and responsibilities as may be assigned by the county manager, the county treasurer or the County Council. All taxes, penalty, interests and costs collected by the tax collector shall be deposited in the county general fund.
(C) The tax collector shall maintain written records and reports with respect to payment, nonpayment, error, double-entries, nulla bona returns and all other matters.
(‘77 Code, § 8-29) (Ord. 66, passed 6-2-80)