238.233. Collection of revenues.
Collection of revenues.
238.233. 1. The county collector of each county in which thedistrict is located shall collect the real property taxes and specialassessments made upon all real property within that county and district, inthe same manner as other real property taxes are collected. If the specialassessment is based on something other than the assessed value of realproperty, the district shall provide the information on which such specialassessment is based for all applicable real property. In addition, thecity treasurer of the city in which the district is located shall collectbusiness license taxes imposed by the district in the same manner as otherbusiness license taxes, if any, are collected.
2. Every county collector and city treasurer having collected orreceived district assessments or taxes shall, on or before the fifteenthday of each month and after deducting the cost of such collection but notto exceed one percent of the total amount collected, remit to the treasurerof that district the amount collected or received by him or her prior tothe first day of such month. Upon receipt of such money, the districttreasurer shall execute a receipt therefor, which he or she shall forwardor deliver to the county collector or city treasurer which collected suchmoney. The district treasurer shall deposit such sums into the districttreasury, credited to the appropriate fund or account. The countycollector or city treasurer, and district treasurer shall make finalsettlement of the district account and costs owing not less than once eachyear, if necessary.
3. As an alternative to the method of collection set forth insubsections 2 and 3 of this section, the district may elect to collect anysuch special assessments, real property taxes or business license taxes onits own behalf.
(L. 1997 S.B. 303)