§ 26-35-604 - Death of collector -- Duties of successor.
26-35-604. Death of collector -- Duties of successor.
(a) Whenever any collector dies after he has received the tax books for any year and before he has collected the taxes charged therein, his legal representative shall hand at once to his successor, as soon as he is appointed and qualified, the tax books and pay at once all moneys, less his commission, which have been collected by the deceased collector from all sources then in his hands.
(b) (1) The new collector shall execute receipts in triplicate, to be attested by the clerk of the county court, for the tax books so delivered and showing the amount already collected upon them and the amount uncollected.
(2) (A) The new collector shall also execute receipts in triplicate for the amount of taxes collected by the deceased collector from all sources and paid over to him by the executor or administrator, one (1) of which shall be certified by the clerk to the Auditor of State, who shall charge the new collector with the balance of the state taxes due on the tax book and the amount paid over to him by the executor or administrator of the deceased collector.
(B) Another receipt shall be filed with the county clerk, who shall charge the new collector with the balance of taxes due on the tax books and with the amount paid over by the executor or administrator.
(c) The third receipt shall be given to the executor or administrator of the deceased collector.