(1) The governing body may, by ordinance, direct the municipal treasurer to collect any amount payable as an assessment pursuant to this part 5 or authorize the municipal treasurer or other appropriate municipal official to enter into contracts with third parties for assistance in the administration and collection of assessments. If the governing body does not direct, by ordinance, that assessment payments be collected by the municipal treasurer, then such payments shall be collected by the county treasurer.
(2) All collections made by the county treasurer upon an assessment roll in any calendar month shall be accounted for and paid over to the municipal treasurer on or before the tenth day of the next succeeding calendar month, with separate statements for all such collections for each improvement.
Source: L. 75: Entire title R&RE, p. 1197, § 1, effective July 1. L. 86: Entire section amended, p. 1049, § 8, effective July 1. L. 2008: (1) amended, p. 1304, § 30, effective May 27.
Editor's note: (1) This section is similar to former § 31-25-510 as it existed prior to 1975.
(2) This section was originally numbered as § 31-25-525 in House Bill 75-1089 but was renumbered on revision in 1977 for ease of location.