The Tax Collector is the collector of taxes for the county and collects municipal, county, school and improvement district taxes and turns them over to the County Treasurer. The Collector is responsible for collecting all current property taxes from the first day of March to the 15 day of October during the calendar year after they are assessed.
By statute, the collector is required to turn over all tax revenue to the treasurer at least once a month. Taxpayers may pay their taxes in installments with one-fourth of the total being due between March 1 and April, one-fourth being due between April and July, and the remaining one-half between July and October 15 (ACA 26-36-20).
Any real or personal property taxes not paid by the 15 day of October are considered delinquent and the collector extends a 10% penalty against the taxpayer (ACA 26-35-501). Before December 1st of each year, the collector of taxes shall prepare a list of delinquent personal property taxes and deliver a copy of the list to a legal newspaper in the county. Within seven (7) days thereafter, the newspaper shall publish the list.
If there is no newspaper in the county or district, the publication shall be in the nearest newspaper having a general circulation in the county or districts for which the list is being published. (ACA 26-36-203)