(a)(1) A municipality may vote at an annual or special municipal meeting to authorize the legislative body to appoint a collector of delinquent taxes, who may be the municipal treasurer.
(2) A collector of delinquent taxes so appointed may be removed by the legislative body for just cause after notice and hearing.
(b) When a municipality votes to authorize the legislative body to appoint a collector of delinquent taxes, the legislative body’s authority to make such appointment shall remain in effect until the municipality rescinds that authority by the majority vote of the registered voters present and voting at an annual or special meeting, duly warned for that purpose.