Q Is there any law that says the tax collector must collect taxes for a municipality when there is no interlocal agreement?

A An interlocal agreement between the governing authorities of a county and municipality addressing the collection of taxes must be in writing and in accordance with Sections 17-13-1 through 17-13-17. Thus, a county tax collector is not authorized to collect municipal taxes unless there is an agreement between the city and the county. (Attorney Generalís Opinion to Fair, February 21, 2014)