Sec. 112.031. ACCOUNT FOR TAX ASSESSOR-COLLECTOR. In keeping an account for the county tax assessor-collector, the county clerk must: (1) keep a separate account for each separate fund on the tax rolls; (2) state in each separate account the name of the tax assessor-collector, the character of the fund entered on the tax rolls, and the year for which the tax is assessed; and (3) keep separate and distinct the taxes assessed for each year.
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