In Florida, county tax collectors are constitutional officers outlined in Article VIII of the Florida Constitution. Tax Collectors are elected in presidential election years and serve four-year terms.
The primary responsibility of Florida's tax collectors is to collect and distribute property taxes and assessments (ad valorem taxes, non-ad valorem assessments, and tangible personal property taxes). The Office of the Volusia County Tax Collector also provides several State services at the local level, including:
To provide these services, tax collectors serve as agents of the State. They must adhere to policies and procedures established by the Florida Department of Revenue, the Florida Department of Highway Safety and Motor Vehicles, the Florida Game and Freshwater Fish Commission, the Florida Department of Agriculture and Consumer Services, the Florida Department of Health and the Florida Department of State.