Number: 606
Section: Finances
Title: Tax Collection
Date Adopted: November 13, 1978
Date Reviewed: March 11, 1985

Real estate taxes provided for in the School Code shall be collected by the elected and properly bonded tax collector.  Taxes received by the tax collector shall be deposited intact on the day of receipt or as soon as thereafter possible in the school district general fund account and all receipts shall be supported by documentary evidence.

Per Capita taxes as provided for in the School Code and under Act 511 shall be collected by the school district tax office under the direction of the Business Manager.  Per Capita bills shall be printed notifying taxpayers that payments are to be made by check or money order only and that no cash will be accepted.  Per Capita taxes shall be deposited intact on the day of receipt or as soon thereafter possible in the school district general fund bank account and all receipts shall be supported by documentary evidence.

It shall be the responsibility of the Board Secretary to ascertain that the tax collector is properly bonded and s/he shall submit such information on estimated collection as may be required to set proper bond.

Preparation of real estate tax bills shall be conducted by the tax collector.

Preparation of the Per Capita tax bills shall be conducted by the district Management Services Office.