§ 4. Collection of taxes.

(A)

The county tax collector shall collect all taxes levied and assessed upon the tax assessment roll delivered to him each year by the county tax assessor and shall issue such receipts to taxpayers, make such returns and such remittances of monies collected by him to each taxing district, legally entitled to receive the same, at the time and in the manner provided by the general laws of the state governing county taxation. The tax collector shall enter into an additional bond with good and sufficient surety conditioned to duly and faithfully account for all taxes collected for the municipalities that desire to come under F.S. Ch. 61-2370, at the time and in the manner provided by law, payable to each such municipality in the county, in such amounts as may be determined by the governing authority for such municipalities. The form, amount, and surety as contained in each bond shall be approved by the proper officials for each such municipality and the premium on each bond shall be paid by the municipality in whose favor the bond is made payable.

(B)

All taxes levied and assessed upon the tax assessment rolls shall be due and payable at the same times, shall be subject to the same discounts, shall bear the same rate of interest and the same penalties and fees, shall become delinquent in the same manner, shall be subject to the same rights and privileges of purchase, assignment, and redemption, shall be subject to the same methods for enforcement, by the same officials, and shall receive the same disposition, as county taxes are collected and enforced under the provisions of the general laws of the state governing county taxation.

(1969 Code, App. B, §§ 5, 6; Ord. 107, passed 3-14-63)