§ 18-276. All taxes to be promptly deposited.  


Latest version.
  • All taxes, revenues, funds, assessments, moneys, penalties, fees or other income which may be collected or come into the possession of the tax collector, as an agent of the taxing authority, under any provision or provisions of this article, shall be promptly deposited by the tax collector for the account of the taxing authority; provided, however, any amount which is paid under protest or which is subject to litigation may be transferred to a separate bank account established by the tax collector with said fiscal agent pending the final determination of the protest or litigation.

(Ord. No. 8-1992-1, § 13.01, 8-10-92)