SL 60001.650 Tax Assessors and Tax Collectors
If under State law these positions are public officers, these individuals are employees.
Generally, elected tax collectors and elected tax assessors are employees of the political
subdivisions in which they are elected. The services performed by tax assessors or
tax collectors who are elected to a position, and, in addition, are appointed under
a separate legal authority to assess or collect taxes for other political subdivisions,
are treated separately for coverage purposes. Tax assessors and tax collectors who
perform employment services in nonelective positions may be employed by more than
one political entity. In questionable cases, apply the common law rule, i.e., the
right to control when the tax assessor or tax collector performs services, where and
how he or she performs services.