48-5-359.1. Contracts for county tax commissioners to prepare municipal tax digests and assess and collect municipal taxes.

1. (1)

   1. (A)

      This paragraph shall apply to a county which has fewer than 50,000 tax parcels within such county.#

   2. (B)

      Any county and any municipality wholly or partially located within such county may contract, subject to approval by the tax commissioner of the county, for the tax commissioner to prepare the tax digest for such municipality; to assess and collect municipal taxes in the same manner as county taxes; and, for the purpose of collecting such municipal taxes, to invoke any remedy permitted for collection of municipal taxes. Any contract authorized by this subsection between the county governing authority and a municipality shall specify an amount to be paid by the municipality to the county which amount will substantially approximate the cost to the county of providing the service to the municipality. Notwithstanding the provisions of any other law, the tax commissioner is authorized to contract for and to accept, receive, and retain compensation from the municipality for such additional duties and responsibilities in addition to that compensation provided by law to be paid to the tax commissioner by the county.#

2. (2)

   1. (A)

      This paragraph shall apply to any county which has 50,000 or more tax parcels within such county.#

   2. (B)

      Any county and any municipality wholly or partially located within such county may contract for the tax commissioner to prepare the tax digest for such municipality; to assess and collect municipal taxes in the same manner as county taxes; and, for the purpose of collecting such municipal taxes, to invoke any remedy permitted for collection of municipal taxes. Any contract authorized by this subsection between the county governing authority and a municipality shall specify an amount to be paid by the municipality to the county which amount will substantially approximate the cost to the county of providing the service to the municipality. Notwithstanding the provisions of any other law, the tax commissioner is authorized to accept, receive, and retain compensation from the county for such additional duties and responsibilities in addition to that compensation provided by law to be paid to the tax commissioner by the county.#

3. (3)

   1. (A)

      This paragraph shall apply to any county which contains 14 or more municipalities, in whole or in part, within such county, and paragraphs (1) and (2) of this subsection shall not apply to such counties.#

   2. (B)

      Any county and any municipality wholly or partially located within such county may contract for the county tax commissioner to prepare the tax digest for such municipality; to assess and collect municipal taxes in the same manner as county taxes; and, for the purpose of collecting such municipal taxes, to invoke any remedy permitted for collection of municipal taxes. Such contracts shall not be subject to the approval of any county tax commissioner. Any contract authorized by this subparagraph between the county governing authority and a municipality shall specify an amount to be paid by the municipality to the county, which amount will substantially approximate the cost to the county of providing the service to the municipality, as well as the cost to the county of providing compensation to its tax commissioner, if any, with respect to providing such service. Notwithstanding any provision of law to the contrary, including paragraphs (1) and (2) of this subsection, the tax commissioner of any such county shall conduct such additional duties and responsibilities, and shall be authorized to accept, receive, and retain compensation to be determined and paid by the county for such additional duties and responsibilities in addition to that compensation provided by law to be paid to the tax commissioner by the county. Nothing in this subparagraph shall require a county to compensate the county tax commissioner for such additional duties and responsibilities.#

With respect to any county for which the office of tax commissioner has not been created, any reference in subsection (a) of this Code section to the tax commissioner shall be deemed to refer to the tax receiver and the tax collector.#