Q Does Section 27-1-9(c) contemplate that the quarterly appropriations for the tax collector be made in a cash payment so that they would thereafter pay their own bills and expenses, including employees’ salaries?

A No. Under Section 27-1-9, the board appropriates a lump sum for expenses of the tax assessor and collector on a quarterly basis, but the assessor/collector is required to file a monthly report of expenses with the board. Once those expenditures are approved by the board, the clerk of the board is required to issue county warrants in payment of those expenses. The assessor/collector must still use the county’s central purchasing system and payroll system. (Attorney General’s Opinion to McWilliams, dated January 20, 2012)