Which of the following positions is NOT included among those of a tax collector?

A tax collector is responsible for the collection of property taxes and maintaining the records associated with those collections. The role is often linked to positions that have direct involvement in financial management and fiscal responsibilities within a municipality.

The position of Corporation Counsel typically refers to the attorney who represents the municipality in legal matters and provides legal advice. This role does not involve the collection of taxes or the direct management of municipal finances, which are the core functions of a tax collector. Hence, it does not fit within the responsibilities associated with tax collection.

On the other hand, positions like Municipal Clerk, Chief Financial Officer (CFO), and Treasurer are directly connected to municipal financial operations. The Municipal Clerk often oversees the administrative aspects of tax collection, the CFO is responsible for the financial planning and management, and the Treasurer usually handles the municipal funds, including the management of tax revenues. Each of these roles plays a part in the broader tax collection process, whereas Corporation Counsel does not share that direct involvement.