- In counties of the first classification with more than 100,000 people according to the 1970 census, is appointed by the county commission

- In counties of the first classification with less than 100,000 people according to the 1970 census, is the county auditor

- In Cass County and counties of the second classification, is the presiding commissioner unless the commission designates the county clerk

- In counties of the third and fourth classification, is the county clerk.

This act allows local government officials to accept cash, personal checks, business checks, money orders, credit cards, or electronic transfers of funds for the payment of any city or county tax or license. The local government can charge the person a fee equal to the amount charged to the county or city by the bank, processor, or issuer of the electronic payment.

Certain provisions of ths act are similar to HCS/SCS/SB 260 (2005) & CCS/SS/SCS/HCS/HB 58 (2005) & CCS/HCS/SS/SCS/SB 210 (2005).

SUSAN HENDERSON