Section 14-86-2104 - Delinquent levies(a)(1) A county collector may certify all delinquent levies to an improvement district or protection district for collection after January 1 of each year.(2)(A) A county collector shall accept a delinquent levy after certification to an improvement district or protection district if the payor is paying: (ii) By separate check from the payment of ad valorem taxes.(B) The county collector shall forward the delinquent levy to the improvement district or protection district.(C)(i) The county collector is not required to provide a receipt for the payment of the delinquent levy.(ii) The payor is responsible for obtaining a receipt for payment of the delinquent levy from the improvement district or protection district.(b) A county collector who continues to collect and remit delinquent levies to the improvement district or protection district after certification shall impose penalties against the payor on behalf of the improvement district or protection district.