HB 20-1077 Summary

• Modifies county treasurer fee structure by eliminating fees for receipt copies and directing research fees to be set by Section 24-72-205 instead of a fixed $15/hour rate.

• Authorizes county treasurers to charge and collect fees for issuing authentications of paid ad valorem taxes and transportable manufactured home permits per Section 42-4-510.

• Allows chief deputy treasurers to perform all treasurer duties during the treasurer's absence or vacancy, with acts having the same legal effect as if performed by the elected treasurer.

• Eliminates the requirement for county treasurers to maintain and keep inspection-open cash books, while clarifying receipt issuance procedures and permitting mail delivery upon taxpayer request.

• Permits county treasurers to accept estimated prepayments of property taxes prior to receiving tax warrants and establishes broad authority to set conditions and terms for such prepayments.