§ 14-92-603 - Collection of delinquent taxes.
14-92-603. Collection of delinquent taxes.
(a) If an eligible district has elected to collect its own taxes in accordance with the provisions of 14-92-602, the district shall also be responsible for and shall have the sole authority to take action to collect taxes that have become delinquent.
(b) (1) Any eligible district that has not elected to collect its own taxes pursuant to 14-92-602 may, nevertheless, elect to assume sole responsibility for the collection of its taxes that have become delinquent.
(2) (A) This election shall be made by resolution of the board of commissioners of the eligible district, and a certified copy of the resolution shall be filed with the county tax collector of each county in which any of the territory of the district is located, prior to October 10 of any year.
(B) The election shall be effective for taxes becoming delinquent in the year of filing.
(c) (1) If an eligible district has responsibility under this section for collecting its own delinquent taxes, or if it elects to assume this reponsibility, the collector shall take no action to enforce collection of delinquent taxes.
(2) In the case where the district has elected to collect only delinquent taxes, the collector shall report delinquencies to the board of the district.
(d) Where it is the responsibility of the district to collect delinquent taxes, it shall add to the amount of the tax a penalty of twenty-five percent (25%) and shall enforce collection by chancery proceedings in the chancery court of the county, in the manner provided by 14-121-426 -- 14-121-432.
(e) (1) Once a district makes the application to collect its own delinquent taxes, the election shall continue in effect until revoked.
(2) (A) Revocation shall be by resolution of the board and the filing of certified copies thereof with the collector of each county in which any of the territory of the district is located.
(B) These filings shall be made on or before October 10 of any year and shall be effective as to taxes becoming delinquent in such year.