Q When must a county (or municipal) tax collector start charging interest for late ad valorem tax collections? Section 27-41-1 provides a due date of February 1, which falls on a Saturday in 2014.

A Section 27-41-9 provides for interest on payments not received on or before February 1. If the 1st falls on a Saturday, Sunday, or holiday, the late fees are not assessed to payments received the first working day thereafter, in this case, Monday, February 3.