§ 17-2. Tax functions to be performed by the county assessor and county collector.*

(a)

The quorum court hereby designates and appoints the county assessor as the appropriate officer to be responsible for keeping the assessment records, preparing the tax books, extending all ad valorem taxes, extending all special improvement levies, making all board of equalization adjustments, preparing collector's bills and assuming all duties and responsibilities relating to same by use of electronic data processing equipment.

(b)

The county collector is hereby charged with all duties and responsibilities of collection of taxes heretofore maintained in the records of the county clerk; and all tax records of the county clerk shall be transferred to the collector's office; and all duties and responsibilities relating to the records, including the delinquent tax records, are hereby transferred to the office of the county collector.

(c)

Annual reports, proofs of publication, copies of tax distribution settlements and other related reports required by law shall be filed in the office of the county clerk. Furthermore, a list of delinquent lands shall be maintained in the collector's office, and the collector will certify to the county clerk that these records are available to the public for review and inspection.

(d)

The hereinabove described appointments and transfers of duties and responsibilities shall be effective immediately; however, it is recognized that the actual physical transfer of the subject records will be time-consuming and difficult. Therefore, the actual physical transfer of the subject records shall be accomplished by December 31, 1985, with the added proviso that the collector and the county clerk are urged to enter into an agreement whereby said records shall be transferred as soon as practical, and, in the interim, provide for the collector's ability to immediately exercise the responsibilities transferred to that office herein, pending actual physical transfer of the subject records. In this regard, the collector and the county clerk shall make periodic reports as directed by the quorum court, with the first such report to be made by August 1, 1983.

(Ord. No. 83-OR-13, Arts. 1—4, 5-26-83)

*  Editor's note— Ord. No. 83-OR-13, adopted May 26, 1983 did not specifically amend this Code; hence inclusion of arts. 1—4 as § 17-2 was at the discretion of the editor.