Q Does the board of supervisors have the authority to limit the number of employees that can attend each tax collector certification class? Does the board have the authority to refuse the compensation increase to any collector or deputy that has successfully attained the certification?

A Pursuant to Section 27-1-51, the county tax collector or assessor-collector has the sole authority to select a candidate to attend the certification program, and to determine the number of candidates to attend. Under Section 27-1-51(6), when a deputy completes the first level of certification and receives a valid certificate of educational recognition from the Education and Certification Board, the additional statutory compensation is mandatory. (Attorney Generalís Opinion to Fair, October 9, 2015)