In which type of municipalities is a Tax Collector's Office required to be established?

A Tax Collector's Office is required to be established in municipalities that have public buildings because the presence of public buildings typically indicates that the municipality is managing public funds and collecting taxes that support those facilities and services. Public buildings serve as crucial components of local government infrastructure, often necessitating a organized system to handle the financial aspects associated with property taxes and municipal funding.

This requirement ensures that municipalities can effectively manage their revenues and meet their obligations to citizens. The presence of public buildings suggests a level of governance that requires accountable financial management, making it essential for these municipalities to have a dedicated Tax Collector's Office in place.

In smaller municipalities or those without public buildings, different arrangements may be made for tax collection, which is why options referring to all municipalities, larger municipalities, or those with high population density don't align with the specific requirement linked to public buildings. These arrangements can vary widely depending on local governance needs, which is why the connection between a Tax Collector's Office and municipalities with public buildings is vital to ensure proper fiscal operations.