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051 <br /> B. To cooperate with the County Health Director and all <br /> law enforcement officers in the county and the towns therein and <br /> assist in the enforcement of the laws of the state with regard to <br /> animals , the vaccination of dogs and cats against rabies , the <br /> confinement and leashing of vicious animals , and any other state <br /> law applicable to animals or animal control . <br /> C. To investigate reported or observed animal cruelty or <br /> animal abuse and make written reports of such investigations and, <br /> when requested , provide such reports to animal cruelty <br /> investigators, appropriate law enforcement officers or the Dis- <br /> trict Attorney ' s Office . <br /> D. To investigate reports of observed harassment or at- <br /> tacks by dogs or other animals against domesticated livestock and <br /> to assist in locating those persons owning or harboring the at- <br /> tacking animals . <br /> E . County Animal Control Officers shall not have the power <br /> to arrest . <br /> Taxes <br /> Section IV - Animal License `,Fee . Orange County may set <br /> taxes tax <br /> animal license .fps- as allowed by law and set the . fee amounts an- <br /> nually as part of the Budget Ordinance . In order to further the <br /> taxes <br /> goals of controlling animal population, the fees of unspayed or <br /> unneutered dogs and cats shall be higher than those of neutered <br /> animals . Within thirty days of acquisition of an animal for <br /> which a license is required , the owner or keeper shall purchase <br /> the appropriate county license . <br /> 2 <br />