County Tax Collectors are not required by law to collect and remit MUNICIPAL ad valorem taxes associated with real properties situated within municipal boundaries. County Tax Collectors are required by law to collect and remit COUNTY AND SCHOOL ad valorem taxes only on real property situated in unincorporated county. The legal responsibility for collecting MUNICIPAL ad valorem taxes associated with properties lying inside a municipal boundary falls exclusively on the respective cities. The cities within a county are technically supposed to have their own tax collector for this purpose. To make things simpler and more efficient, state law allows county tax collectors to enter into a contract with municipalities within their counties to collect municipal ad valorem for the cities. The benefit to the cities is that the burden of both assessment and collection of municipal taxes is shifted onto the county tax collector's office. In exchange, the contracts between the tax collector and the cities typically provides for remuneration to the tax collector for the extra burden placed on the tax collector and his/her office. Those contracts, according to the OSA, are supposed to be renewed every 4 years. I am willing to bet that, over time, the contracts between the cities in DeSoto County and the DeSoto County Tax Collector haven't been updated and haven't kept pace with the amount of work required. It appears that the Board of Supervisors is unwilling to go to bat for their tax collector in an election year; hence, the public spat. And you can damn sure bet that the mayors and boards of aldermen of the cities are fat and happy to keep getting their monthly tax remittances without having to pay the tax collector's office more to do it all for them.