Tax Collector

General Description

The purpose of this class within the organization is to supervise, plan and direct the activities and personnel of the County Tax Office; ensures the proper and efficient collection of current tax payments; handles and disposes of the more difficult tax-related problems.

Works independently, under limited supervision, reporting major activities through periodic meetings.

Duties and Responsibilities

The functions listed below are those that represent the majority of the time spent working in this class. Management may assign additional functions related to the type of work of the class as necessary.

Essential Functions:

Supervises subordinate personnel, assigns workloads and establishes work schedules.

Instructs, reviews and plans work of employees and recommends and approves transfers, promotions and discipline.

Cross-trained to oversee the sale of delinquent property which includes following the SC Code of Laws as it relates to legal steps required, holding a delinquent tax auction, reviewing abstract work which requires reading deeds and mortgages to determine ownership and accuracy of the property description, and following appropriate steps when property is redeemed or transferred to successful bidders.

Ensures that staff are sufficiently cross-trained to be able to receive money to redeem property.

Provides tax-related technical assistance to other county departments, the general public and government agencies.

Responds to inquiries and problems regarding the functions and procedures of this office.

Posts to general ledger and balances monthly tax distribution and collections.

Prepares and administers annual operating budget for the tax department.

Prepares and remits file to Treasurer’s office as needed to process taxpayer refunds.

Additional Duties:

Purchases supplies for office within yearly budget.

Prepares and processes the county real estate installment program and payments.

Prepares and/or reviews the daily deposit of monies collected in the tax office.

Oversee the remittance and related reporting for DMV and DNR collections.

Other related responsibilities for delinquent tax sale including bankruptcy filing, set off debt, and verification of lienholder information for mobile homes subject to tax sale.

Enters computer data to record and retrieve information, keeps files up-to-date and prepares reports and correspondence.