About the Tax Collector's Office
The county office of the Tax Collector was established in the 1885 state constitution. It was thought that local taxes could best be collected by a local official, who would be more responsive to the needs of the community that elected him or her. The Tax Collector serves a four-year term and is elected at the same time as the President of the United States.
The Tax Collector is responsible for the collection of ad valorem taxes and other taxes set at the local level, including those by special levying districts, state agencies, and county commissions. The Tax Collector also acts as an agent of several state departments, including the Department of Revenue, the Department of Highway Safety and Motor Vehicles, and the Fresh Water Fish Commission.
For the Department of Revenue, the Tax Collector bills and collects real and personal property taxes. The amount of the tax is based on the assessed value of the property and the millage rate, which is set by various taxing authorities. As an agent of the Department of Highway Safety and Motor Vehicles, the Tax Collector issues state motor vehicle licenses and processes applications for titles on automobiles, trucks, mobile homes, and boats. The Tax Collector also sells Hunting and Fishing licenses for the State.
In most counties, the Tax Collector is a fee office and the office budget is approved by the Department of Revenue. The office operates on the fees imposed for services rendered and any excess monies are remitted to the Board of County Commissioners at the end of September every year.
Duties and Responsibilities
Under Florida law, e-mail addresses are public records. If you do not want your e-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.
The Office of Tax Collector is authorized by Florida's Constitution, as a separate entity from other County Departments or Agencies. The Tax Collector is elected, by the Citizens of Gadsden County, and is privileged to serve four-year terms.
The Tax Collector is an agent for various state and local government agencies, for the collection of revenue and public funding. It is the responsibility of the Tax Collector to invest these revenues and funds, pending their timely distribution, to various state, and local agencies, and taxing authorities.
A wide range of services are provided by The Tax Collector, to the citizens of Gadsden County, which include, collection of ad valorem taxes, non-ad valorem assessments, motor vehicle and vessel titling and registration, collection of sales tax, driver license services, and issuance of hunting and fishing licenses.
The Tax Collector operates as a "fee office", which means a fee or commission is earned for the services rendered. These fees and commissions are outlined in the Florida Statutes, and established by the Florida Legislature. The annual budget must be approved by the Florida Department of Revenue and includes any amendments made during each fiscal year. Excess fees are remitted to each government agency, in the same proportion as they were paid, at the end of each fiscal year.
The Tax Collector is responsible for collecting and dispersing taxes, from information provided on the annual tax roll, which is provided by the Property Appraiser's Office. The tax roll consists of real estate taxes, tangible taxes, and non-ad valorem taxes. (Non-ad valorem assessments are primarily assessments for fire services, solid waste, and trash collection). The collection of taxes, as well as the assessment, is by the rules and regulations of The Florida Department of Revenue, and Florida Statutes. These taxes are collected, beginning November 1st each year, and become delinquent on April 1st. Discounts are given for early payment.
On or before June 1st each year, the Tax Collector holds a tax certificate sale, on properties with unpaid real estate taxes. The purpose of the sale is to collect unpaid taxes on behalf of the numerous taxing authorities. A tax certificate represents a lien on the property. When a tax certificate is redeemed, the Tax Collector is responsible for remitting the funds to the certificate holder. Funds for a county-held certificate are dispersed to the different taxing authorities.
About W Dale Summerford
W. Dale Summerford is a lifelong resident of Gadsden County and has served as a Tax Collector since 1989.
Mr. Summerford received his Certified Florida Collector designation from the Florida Department of Revenue in 1991. He has been actively involved in the Florida Tax Collectors Association, which works to promote leadership, legislative advocacy, and accountability while providing various state services at the local level.
He served as chair of the Association's Florida Fish and Wildlife Commission Committee from 1995-1996 and the Association's Florida Department of Highway Safety and Motor Vehicles Committee from 1996-1999. He served as Vice-President of the Association in 2000-2001 and President in 2001-2002.
Mr. Summerford currently serves as the Association's liaison to the Florida Department of Revenue. In 2011, he was awarded the Association's Matt Bell Award for his leadership in the revision of Chapter 197 Florida Statutes, which governs property tax collection.
He and his wife, the former Carolyn Bert of Havana, have two daughters and two grandchildren. He is a 1981 graduate of Tallahassee Community College. He is a member of the First Presbyterian Church of Quincy. His past and current affiliations include the Gadsden County Salvation Army Service Unit 1983-2012, Quincy Rotary Club 1985-1996, and the Gadsden County Chamber of Commerce.
Mr. Summerford deems it an honor and privilege to serve the citizens of Gadsden County.