Senate Bill No. 736 - Summary

• Establishes a 7% collection fee on delinquent and back taxes in most counties, with revenue split between the county general fund (2/7), tax maintenance fund (2/7), and county employees' retirement fund (3/7).

• Sets a 2% collection fee for charter counties established before January 1, 2008, and a 3% fee for charter counties with 250,000-700,000 inhabitants; charter counties adopted after January 1, 2008 must establish a Tax Maintenance Fund.

• Requires county collectors to maintain back tax books electronically or otherwise and specifies that money disbursed by collectors must be transferred by electronic funds or check countersigned by the county auditor.

• Modernizes administrative procedures by replacing gendered pronouns with neutral terms ("his" changed to "the collector's office"), requiring electronic reporting to auditors, and eliminating outdated duplicate receipt and countersigning requirements.

• Clarifies that counties without a county auditor must comply with tax collection and settlement procedures, and requires county auditors to annually audit collector's collections, deposits, and supporting reports.