Q What statute requires the chancery clerk to collect delinquent county taxes, and does this statute or any other require the clerk to collect municipal city or city school taxes? If not, may the city and county enter an interlocal agreement for the county to collect municipal taxes?

A After the property has been sold for taxes, the owner or any interested party may redeem the property at any time within two (2) years after the date of sale, by paying to the chancery clerk, the amount of all taxes plus the prescribed damages and interest as provided in Section 27-45-3. There is no statutory requirement for the chancery clerk to collect such taxes, damages and interest on the redemption of property sold for municipal or municipal school taxes. While Section 27-43-4 requires municipal clerks to perform the same duties relating to lands sold for the nonpayment of municipal taxes, Section 27-41-2 authorizes the governing authorities of a municipality and county to enter into an interlocal agreement pursuant to Sections 17-13-1 et seq whereby the county will be responsible for collecting municipal taxes. (Attorney General’s Opinion to Carver, February 15, 2013)