§ 12-104. Collection and responsibility for administration.

(a)

The charges for street lighting in each streetlight district shall be paid as a streetlight district tax, and shall be collected concurrently with the ad valorem tax billed to each lot owner within each streetlight tax district. The date for determining ownership of each lot shall be January 1st of each year.

(b)

The administration payment and accounting of the services herein authorized shall be the responsibility of the board of commissioners or some department of the county government to which that responsibility shall be assigned by the board of commissioners. Any proration of such charges between owners of lots to which title is transferred during any year shall be the responsibility of the sellers and buyers of said lots.

(c)

The office of the tax commissioner of the county shall be responsible for the timely collection of the taxes, fees and assessments assessed to each streetlight tax district and shall remit said sums to the board of commissioners in the same manner as other taxes are remitted.

(Ord. of 8-3-93, § 1)