21-33-53 - Duties of tax collector.
§ 21-33-53. Duties of tax collector.
The tax collector shall collect municipal taxes during the time and in the same manner and under the same penalties as the state and county taxes are collected. He shall, where not otherwise provided, in all particulars be governed by the general revenue laws of the state, so far as applicable, in making such collections. He shall make the reports thereby required to the governing authorities. He shall receive only such commissions or compensations as may be allowed by ordinance. In no case shall he retain any commissions or compensations from his collections, but the full amount of such collections shall be paid to the municipal treasurer or depository, and his commissions or compensations shall thereafter be paid by allowance thereof by the governing authorities of the municipality, and the issuance of warrants, as in other cases.
Sources: Codes, 1892, §§ 2998, 3021; 1906, §§ 3395, 3424; Hemingway's 1917, §§ 5923, 5983; 1930, §§ 2532, 2584; 1942, §§ 3374-101, 3742-31; Laws, 1950, ch. 492, § 31, eff from and after July 1, 1950.