Q Is a tax collector in a county with two county seats, that maintains two full-time offices (one at each county seat) entitled to an additional $3,500 in compensation or $7,000?

A Paragraph 5 of Section 25-3-3 provides for additional compensation of $3,500 to be paid to assessors and collectors in counties with two judicial districts. That paragraph goes on to state that “in addition to all other compensation paid to assessors and tax collectors in counties having two (2) judicial districts, the board of supervisors shall pay the assessor or tax collector an additional Three Thousand Five Hundred Dollars ($3,500) per year.” (Attorney General’s Opinion to Fair, January 29, 2020)