Section 14-88-405 - City improvement collector(a) The city councils of the cities of the first class and cities of the second class may designate and appoint someone to collect all of the city improvement taxes, to be known as "city improvement collector".(b) When so appointed by the city council, the city improvement collector shall have exclusive authority to collect the taxes in all improvement districts lying wholly or partially within the city, except such taxes as are collected by the regular county tax collector.(c) The city improvement collector may or may not be a city official.(d) The city improvement collector shall receive such remuneration as shall be fixed by the city council.(e) The city improvement collector shall give a bond for the faithful discharge of his or her duties as approved by the city council.(f) The city improvement collector's term of office shall be fixed by the city council.(g) The city improvement collector shall maintain an office or place of business open at all reasonable hours.(h)(1) When a city improvement collector has been appointed under this section and has qualified by giving bond, it shall be the duty of all persons at that time who are collecting such taxes to at once turn over to the city improvement collector all books and records in their possession pertaining to the collections.(2) Anyone failing to comply with this subsection is guilty of a violation and upon conviction shall be fined in any sum not less than fifty dollars ($50.00) nor more than five hundred dollars ($500).Amended by Act 2023, No. 203,§ 19, eff. 8/1/2023.Acts 1935, No. 78, §§ 1, 2; Pope's Dig., §§ 7340, 7341, 9663, 9664; A.S.A. 1947, §§ 20-126, 20-127.