Q May a municipality pay a county tax collector 3% of the amount collected for municipality on property taxes monthly?

A Yes, Section 25-3-3 requires the Board of Supervisors to allow additional compensation to be paid to the tax assessor-collector for contracted services in assessing or collecting taxes of municipalities. It is within the discretion of the Board of Supervisors to determine the amounts it may agree to be paid to assessor-collector pursuant to an interlocal agreement. Additionally, Section 25-3-3(9) provides the salaries of the tax assessor and tax collector shall be payable monthly on the first day of each calendar month. (Attorney General’s Opinion to Anderson, February 5, 2016)