Q What is the maximum percentage that may be charged in an interlocal agreement for collection of taxes?

A The statutes do not provide for a minimum or maximum amount. Section 25-7-21 provides that for the collection of taxes for authorities other than the board of supervisors, a tax collector shall receive a fee of 5% of the taxes collected or an amount authorized by contract between the county and the outside taxing authority. Under Section 25-3-3, it is within the discretion of the board to determine the amounts it may agree to be paid to the tax assessor/collector pursuant to an interlocal agreement for assessing and/or collecting taxes of municipalities. (Attorney Generalís Opinion to Fair, February 21, 2014)