§ 14-92-602 - Election to collect taxes.
14-92-602. Election to collect taxes.
(a) (1) Any eligible district may elect to collect the taxes levied by it pursuant to the provisions of 14-92-228 and 14-92-239. This election shall be made by resolution of the board of commissioners of the eligible district.
(2) Certified copies of the resolution shall be filed with the county clerk and county tax collector of each county in which any of the territory of the district is located, not later than July 15 of the year immediately preceding the first year in which the district will collect the taxes.
(b) Once the election is made, and so long as it continues in force, the clerk shall no longer extend the district taxes upon the county tax books and the collector shall no longer collect the district taxes. The district shall be solely responsible for collecting the taxes, which shall be due and payable on or before October 10 of each year.
(c) (1) Once an eligible district makes the election provided for in this section to collect its own taxes, the election shall continue in effect and the district shall collect its own taxes unless and until the election is revoked.
(2) (A) The election may be revoked by resolution of the board of the district, and the filing of certified copies thereof with the clerk and collector of each county in which any of the territory of the district is located, such filing to be made on or before July 15 of any year.
(B) The revocation shall be effective as to taxes to be collected in the year immediately succeeding the year in which the revocation is filed.