Salt Lake County (Utah). County Collector

Initially, the collector was to collect all territorial (including territorial school districts) and county taxes. In 1886, school districting was revised and the county collector was constituted the collector of district school taxes ("An Act Amending 'An Act Providing for the Establishment and Support of District Schools; and for other Purposes. Approved February 20, 1880," Laws of Utah 1886, ch IX). In 1892, the offices of city assessors and collectors were abolished and the county collector was responsible for collecting city taxes ("An Act providing for the Assessment and Collection of Taxes in Incorporated Cities, Towns, and Villages," Laws of Utah, 1892, ch LXVIII).

The tax collection process was begun by the assessor who evaluated the property subject to assessment. Rates were set by the appropriate governing body (territorial legislature, county court, school district, city council). The collector notified each taxpayer of the amount assessed. The county court (later known as the county commission) or the territorial board of equalization could revise amounts due. The collector was then to collect the amount due and to proceed against delinquent taxpayers. The collector paid monies collected into the county, territorial, or city treasury. The collector also was to mark the payment on the assessment roll and provide a receipt to the taxpayer.

The county collector was publicly elected beginning in 1878. The term of office was two years. The county court could fill vacancies by appointment until the next election. An oath and bond were required. Compensation was determined by the county court. The collector also was regarded as a sub-treasurer of the territory.

The collector could appoint one or more deputies.