Section 26-35-706 - Postage fee - Disposition(a) Every county collector who mails tax statements may charge the taxpayers a postage fee not to exceed the cost of first-class postage to defray the expense of processing and mailing tax statements.(b) The postage fee shall be noted on each tax statement and shall be paid at the same time or before the tax is paid.(c) The taxpayer's receipt shall include the amount of postage fee paid.(d)(1) Postage fees received shall be accounted for on the county collector's final settlement.(2) The county collector may use the fees to purchase postage, and any amount of fees collected in any month which are not used for the purchase of postage that month shall be deposited into the county general fund.(e) Due to the substantial savings in postage, paper, handling, and labor cost from delivery of statements and notices electronically using information provided by the taxpayer, the county sheriff or county collector sending the tax statement and notices may waive the costs for mail delivery from taxpayer property tax statements or may charge the reduced costs of electronic notification.Amended by Act 2013, No. 27,§ 2, eff. 8/16/2013.