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(1) Each District Assembly shall prepare and maintain proper records of rateable persons and tenements in its district.

(2) A District Assembly may, in writing, authorize any suitable person, to be a rate collector in respect of a specified area of a district.

(3) A rate collector shall

(a) furnish the District Assembly concerned with a written nominal roll of every rateable person in the area in respect of which the rate collector has been authorized to collect rates;

(b) collect and receive rates payable from each person liable for the payment of rates in the area;

(c) pay the amounts collected to the District Assembly concerned; and

(d) report any person who has failed to pay the amount due to the District Assembly concerned.