What should a county establish to comply with the procedures for collecting taxes?

In order to comply with the procedures for collecting taxes, establishing a tax digest is essential. A tax digest is a comprehensive record that outlines the assessed values of properties within the county, along with the corresponding tax rates. It serves as a critical tool for the assessment and collection of taxes, ensuring transparency and accuracy in tax administration.

The tax digest includes detailed information about each property, including its assessed value, and it forms the basis for calculating the taxes owed by property owners. By maintaining an accurate and up-to-date tax digest, the county can ensure that it collects the correct amount of revenue needed for public services and infrastructure. This adherence to the requirements of tax assessment and collection processes fulfills the legal obligations imposed on the county and supports effective financial management.

In contrast, while a local ordinance could set forth rules regarding tax collection, it does not directly provide the specific data required for tax assessments. A financial management plan outlines the broader financial strategies of the county but does not focus exclusively on the mechanics of tax collection. Similarly, while approval from county commissioners may be necessary for various administrative functions, it does not directly influence the establishment of a systematic approach to tax collection like the tax digest does.