Municipal Collector

A Municipal Collector is a local government collector for a municipal entity who performs municipal collector tasks.

• Context:
  • They can (typically) report to a Municipal Finance Director.
  • They can (often):
    • Furnish fidelity bonds for the collector and any appropriate staff with sureties payable to the city, town or district.
    • Verify that commitments received are duly and properly signed.
    • Conduct a visual spot check of printed bills prior to mailing to ensure completeness and accuracy of information.
    • …
• Example(s):
  • a City of Palo Alto's Collector.
  • …
• Counter-Example(s):
  • a Municipal Accountant.
  • a Municipal Treasurer.
  • a Municipal Assessor.
• See: Finance Director, Municipal Accounting.

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References

2016

• Massachussetts DoR Division of Local Services. (2016). “Collector Responsibilities." August 2016
  • QUOTE: Although a city/town collector has greater collection authority than a tax collector, their statutory duties and compliance standards are the same.
    • As a tax collector, the office possesses the authority to collect only real and personal property taxes, excises, betterments, and certain other charges added to and committed as taxes (MGL c. 60 sec. 1, 2).
    • As a city or town collector under a local acceptance statute (MGL c. 41 sec. 38A), the office has expanded authority to receive and collect all monies or accounts due a municipality.
  • As excerpted the Collector’s Manual published by the Massachusetts Collectors and Treasurers Association in collaboration with the Division of Local Services (DLS), the collector’s duties are:
    • Furnish fidelity bonds for the collector and any appropriate staff with sureties payable to the city, town or district (MGL c. 60 §13).
    • Verify that commitments received are duly and properly signed.
    • Conduct a visual spot check of printed bills prior to mailing to ensure completeness and accuracy of information (MGL c. 60 §3, 3A) and compliance with form prescribed by DLS (MGL c. 60 §105). Verify that the total amount due, summed from the printed bills, matches the total on the signed commitment.
    • For every property tax or excise mailing (MGL c. 60 §3), submit to the city or town clerk State Tax Form 214: Affidavit as to Time of Sending Tax Bills and retain a copy
    • Establish procedures for the daily collection, posting, and deposit of money collected.
    • Maintain a manual or electronic tax commitment list showing the status of taxpayer accounts (MGL c. 60 §6).
    • At least once per week, pay over to the treasurer all monies received along with a detailed report of all charges and fees collected (MGL c. 60 §2).
    • Maintain a receivable control (or cash book) that records outstanding taxes due at the start of each month, with downward adjustments for collections, abatements, and exemptions, and upward adjustments for refunds (MGL c. 60 §7).
    • Reconcile the end-of-month daily deposits and turnovers to the treasurer (MGL c. 60 §2).
    • Reconcile outstanding balances with the accountant’s/auditor’s records.
    • Ensure that any deputy collector service contract conforms to DLS guidelines (IGR 90-219).
    • Establish procedures for:
      • Sending tax demands (MGL c. 60 §16)
      • Initiating tax takings (MGL c. 60 §53, 54)
      • Reporting bounced checks to the accountant/auditor
      • Generating municipal lien certificates (MGL c. 60 §23)
      • Running regular credit reports, researching potential refund payments, and creating a refund schedule for the accountant/auditor

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