Section 14-93-121 - Extension and collection of taxes(a)(1) When the board shall make the levy of taxes, it shall be the duty of the assessor to extend the amount levied and set it opposite each benefit assessed in a column marked "Annual Collection".(2)(A) It shall be the duty of the county clerk of the county to extend the taxes annually upon the tax books of the county until the levy is exhausted.(B) For his or her services, the clerk shall receive a commission of one and one-half percent (1.5%) of the amount so extended.(b)(1)(A)(i) It shall then be the duty of the tax collector of the county to collect each year the taxes extended upon the tax books along with the other taxes until the entire levy is exhausted.(ii) For his or her services in making the collections, including prepayments, the collector shall receive a commission of one and one-half percent (1.5%). In the case of prepayments, the maximum commission shall be the lesser of one and one-half percent (1.5%) or fifty dollars ($50.00).(B) The taxes shall be paid over by the collector to the depository of the district at the same time he or she pays over the county funds.(2) In counties operating under the unit tax ledger system, the collector shall receive a commission of one and one-half percent (1.5%) for extending the taxes and a commission of an additional one and one-half percent (1.5%) for collecting the taxes.(c)(1) County clerks and tax collectors are authorized to employ additional deputies to do the increased work imposed by the terms of this chapter.(2) They may pay the deputies salaries up to the sum of five thousand dollars ($5,000) per annum. However, the salaries shall never exceed the receipts from the commissions allowed by this chapter.(d) No property owner shall be required to pay the improvement taxes provided in this chapter as a prerequisite to paying his or her general taxes.Acts 1983, No. 613, § 12; A.S.A. 1947, § 20-2412; Acts 2001, No. 1816, § 2.