The Collector shall perform all the duties specified in this
Code and shall perform such other duties as may be directed by the
City Clerk and/or Mayor.
[CC 1974 §125.140; Ord. No. 765 §1, 4-1967; Ord. No. 940 §1, 5-1974; Pgs. 8 — 9 R.O. 1939; Ord. No. 1738 §§1 — 2, 10-9-2007; Ord. No. 1741 §§1 —
2, 10-17-2007]
A.
Duties. The Collector shall, at the first (1st) meeting
of the Board of Aldermen in April of each year make, a detailed report
to the Board of Aldermen stating the various monies collected by him/her
during the preceding year and the amount collected, also names of
the persons from whom he/she failed to collect and the cause thereof
and as soon thereafter as it can be made out under oath, lists of
delinquent taxes remaining unpaid and uncollected for each year to
be known as the "land and lot delinquent list" and the "personal delinquent
list". It shall be the duty of the Board of Aldermen to examine said
lists and take action thereon as required by law. The Collector shall
also report to the first (1st) regular meeting in each month the taxes
collected on real and personal tax books and the delinquent lists
and shall forthwith pay the same to the City Treasurer and shall receive
credit therefor. He/she shall turn over to his/her successor in office
all uncollected delinquent lists, receiving credit therefor and his/her
successor shall be charged therewith; provided that the Board may
declare worthless any and all personal delinquent taxes which it may
deem uncollectible. It shall be the duty of the Collector to collect
all taxes, merchant's licenses and all other license authorized to
be collected on behalf of the City.
B.
Compensation. The City Collector shall receive as his or
her compensation for collecting the taxes, merchant's licenses and
all other taxes and fees the sum of three hundred sixty dollars ($360.00)
per year.
C.
Payments. It shall be the duty of the City Collector to
pay into the City Treasury monthly all monies received by him/her
from all sources which may be levied by law or ordinance; also all
licenses of every description, authorized by law to be collected and
all monies belonging to the City which may come into his/her hands
and he/she shall perform all other acts and duties required of him/her
by the law of the State or the ordinances of the City. He/she shall
give such bond and perform such duties as may be required of him/her
by ordinance.
D.
Office Hours. The City Collector shall keep the City Hall
open from 8:00 A.M. to 5:00 P.M. Monday through Friday and the City
Collector office shall be closed all day Saturday of each week until
another change ordered by the Board of Aldermen.
E.
Fiscal And Audit Year. The fiscal and audit year for the
maintenance of City books, budgets and accounting is hereby changed
from the calendar year to a fiscal year of January first (1st) to
December thirty-first (31st) of each year commencing January 1, 2008
and thereafter.
F.
Bond. The Collector of the City shall, within fifteen (15)
days after his/her election and before entering upon the discharge
of the duties of his/her office, give bond to the City in the amount
of fifty thousand dollars ($50,000.00).
The Collector shall annually, at such times as may be designated
by ordinance, make a detailed report to the Board of Aldermen stating
the various monies collected by him/her during the year, and the amounts
uncollected, and the names of the persons from which he/she failed
to collect, and the causes therefor.
The Mayor may appoint a Deputy Collector to be approved by the
Board of Aldermen, and when such Deputy Collector shall have taken
and subscribed to the oath provided by this Code, he/she shall possess
all the qualifications and powers and be charged with the same duties
as the Collector.
