Sec. 1107.254. ASSESSMENT AND COLLECTION BY DISTRICT TAX ASSESSOR-COLLECTOR. (a) The board may elect to employ a tax assessor-collector to assess and collect district taxes by adopting an appropriate resolution before December 1 of any year. The election remains in effect until revoked by a resolution adopted by the board. (b) The district tax assessor-collector must reside in the district. (c) The board shall set the term of employment and compensation for the district tax assessor-collector.
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