§ 4-201. Collection, receipt, and remittance of taxes

   (a) Collection -- Duties. -- Each collector shall collect:

   (1) for property listed on the tax roll, the State and county taxes that are due and any interest, penalties, and service charges on the property tax that are due; and

   (2) any tax on personal property imposed by § 10-210 of this article.

(b) Collection -- Power. -- Except as otherwise provided by law, on request of a municipal corporation or special taxing district, a collector may collect municipal corporation or special taxing district taxes.

(c) Remitting of local taxes. -- Except as otherwise provided by law, the collector shall remit the taxes collected during any month, and interest, penalties, or service charges on the taxes collected:

   (1) for the county, to the appropriate county official on or before the 10th day of the following month;

   (2) for a municipal corporation, to the appropriate municipal corporation official; and

   (3) for a special district, to the appropriate officer of the district.

HISTORY: An. Code 1957, art. 81, § 51, 60; 1985, ch. 8, § 2; 1996, ch. 97, § 1.