59-1-1101 - Private collection of tax -- Fee.
59-1-1101. Private collection of tax -- Fee.
(1) The tax commission is authorized to employ private collectors for the collection ofaccounts that are unpaid over 12 months after the assessment date.
(2) Up to, but no more than, 33% of the money collected may be used to offset thepayment to a private collector.
Amended by Chapter 182, 2000 General Session