§ 12-204. Collection and responsibility for administration.

(a)

The amortized cost for road paving and/or improvement in each road tax district shall be paid as a road district tax and shall be collected concurrently with the ad valorem tax billed to each lot owner within each road tax district. The date for determining ownership of each lot shall be January 1 of each year. Any proration of such charges between owners of lots to which title is transferred during any year shall be the responsibility of the buyers and sellers of such lots.

(b)

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

(Amd. of 10-19-10)