The opportunity to change tax collector compensation is like the Olympics; it only comes around once every four years. Pursuant to Section 36a of the Local Tax Collection Law, municipalities and school districts have the ability to change tax collector compensation only once every four years. Changes in local tax collection compensation are accomplished through municipal ordinance or school board resolution. The compensation structure must be in place “prior to the fifteenth day of February of the year of the municipal election.” This language means that the ordinance or resolution must be passed on or before February 14, 2017. It ensures that persons running for tax collector in the primary election and municipal elections of 2017 have notice of the compensation structure prior to making the decision to run for the four-year term of office. In the event that municipalities or school districts take no action between now and February 14, 2017, the existing compensation structure for the office of tax collector will remain in effect for the next four years. However, if you desire to change your tax collector compensation, it must be done on or before the 14th of February.
If you are interested in additional information on tax collector compensation and suggestions for amending your ordinance/resolution, check out this comprehensive white paper.
If you have any questions regarding tax collector compensation or other tax collector related questions, please contact Dave Jones or any of the members of the School or Municipal Groups at Stock and Leader.