Who is responsible for collecting property taxes in a municipality?

The municipal tax collector is the designated official responsible for collecting property taxes within a municipality. This role involves managing the billing process, receiving payments, and ensuring that funds are accounted for properly. The tax collector is essential for maintaining the municipality's financial health through the collection of property taxes, which are a primary source of revenue for local governments.

The responsibilities of the municipal tax collector include preparing and sending out tax bills to property owners, setting up payment plans for residents who may need assistance, and enforcing tax collection through various means, including tax lien sales or other legal procedures when necessary.

Understanding this function is crucial for municipal finance officers who need to work closely with the tax collector to align budget planning and revenue forecasting efforts based on property tax collections. This role is distinct and specialized, separate from the duties of the municipal finance officer or other county-level officials, who may have different financial responsibilities.