Q We have an interlocal agreement for the county tax assessor to collect municipal taxes for a specified fee. Should the interest collected by the county tax assessor on behalf of the city on delinquent taxes that were payable to the municipality be deposited into the municipal general fund or may the county lawfully deposit those funds into the county general fund?

A The interest charged and collected by the county tax collector on delinquent taxes that are payable to the city should be paid to the city and placed into the municipal general fund. (Attorney General’s Opinion to Turnage, August 17, 2018)