Q May a municipality withhold a fee or commission for the collection of property taxes for a municipal school district?

A Section 37-57-1 requires the governing authorities of municipalities to levy and collect taxes for municipal school districts, with certain exceptions. The municipal governing authorities are required to levy an additional amount sufficient to cover anticipated delinquencies and costs of collection and the amount collected to defray the cost of collection is to be retained by the municipality, insuring that the net amount of money produced will be equal to the amount which is requested by the school board. (Attorney Generalís Opinion to Jones dated March 21, 2011)