§ 45-55-241-01

The county revenuecommissioner shall do and performall acts, duties,and functions required by law performed either by the tax assessor or bythe tax collector of the county relative to the assessment of property for advalorem taxation, the collection of the taxes,the keeping of records, and the makingof reports concerning assessments for and the collection of taxes.(Act 93–381, p. 655, § 2.)