[Ord. No. 14 § 1, 11-21-1961 (readopted 1-21-2003)]
The Treasurer of the Town of Carrollton shall be elected at
the regular election for officers of the Town, and shall hold his/her
office for a term of two (2) years and until his/her successor shall
have been duly elected and qualified and shall at the time of his/her
election be at least twenty-five (25) years of age, a citizen of the
United States, and shall have resided in the Town for at least one
(1) year next preceding his/her election.
[Ord. No. 14 § 2, 11-21-1961 (readopted 1-21-2003)]
The Treasurer of the Town shall be ex officio collector of revenue in and for said Town and shall before entering upon the discharge of his/her official duties give a surety bond in the amount directed by the Council of the Town as set forth in Section 115.030 of this Chapter, conditioned for the faithful discharge of his/her duties according to the laws of the State and the Ordinances of the Town as Collector of the revenues, and that he/she will safely keep and account for all monies, securities, bonds, tax bills, tax books, warrants charged to him/her or coming into his/her hands by virtue of his/her office, which bond shall be filed with the Clerk and entered of record on the record of Council proceedings.
[Ord. No. 14 § 3, 11-21-1961 (readopted 1-21-2003)]
The Treasurer shall keep an account of all monies received by
him/her, with the date, name of person of whom received, and the account
on which paid and credited; also the amount, date, number of warrant
on what account and to whom issued of all disbursements.
[Ord. No. 14 § 4, 11-21-1961 (readopted 1-21-2003)]
When the tax books, in regular form, have been delivered to
the Treasurer, all taxes shall be deemed as due, and the Treasurer,
as Collector, shall make presentation and demand for and commence
collection of the same. If upon presentation of the tax bill and demand
for taxes, taxes not be paid, the Treasurer shall proceed to levy
upon, seize and sell the goods and chattels of the delinquent taxpayers
in order to collect the taxes due; and he/she shall levy upon, seize
and may sell said goods and chattels in the same manner as such property
is or may be sold under executions issued on judgments before a Magistrate
Court of the State, and no property shall be exempt from seizure and
sale for taxes due said Town, and said tax bills and warrant in regular
form shall be sufficient warrant for said Treasurer to make such levy,
seizure and sale, and the Treasurer also shall sell sufficient property
to pay all costs of such levy, seizure of sale, provided, however,
that no levy, seizure of sale, or property shall be made, by the Treasurer
for taxes due until a demand for same, when a demand can be made in
said Town, has been made by the Treasurer of the person owing the
tax; nor shall any levy, seizure or sale of property be made for taxes
due, prior to the first day of October, of each year, unless the person
from whom such tax is due is about to leave the Town or otherwise
to dispose of his/her property so as to prevent the collection of
the tax.
[Ord. No. 14 § 5, 11-21-1961 (readopted 1-21-2003)]
If any taxpayer shall fail or neglect to pay to the Treasurer
his/her taxes at the time and place required for the payment of the
same, then it shall be the duty of the Treasurer, after the first
day of January next ensuing, to collect and account for, as other
taxes, an additional tax, as penalty, of one percent (1%) per month
upon all taxes collected by him/her after the first day of January
as aforesaid; and in computing said additional tax or penalty, a fractional
part of a month shall be counted as a whole month. The Treasurer shall,
on the day of his/her annual settlement with the Council, file with
said Council, under oath, of the amount so received, and from whom
received, and settle with the Council therefor; provided, however,
that said interest shall not be chargeable against persons who are
absent from their homes and engaged in the military service of this
State or the United States, or against any taxpayer who shall pay
his/her taxes to the Treasurer at any time before the first day of
January in each year.
[Ord. No. 14 § 6, 11-21-1961 (readopted 1-21-2003)]
At the time the tax books are returned to the Council as set
out in this Article, the Treasurer shall deliver to the Council a
separate list of delinquent real estate taxes and a list of all delinquent
personal tax. The Council shall receipt for the same to the Treasurer.
[Ord. No. 14 § 7, 11-21-1961 (readopted 1-21-2003)]
The Treasurer shall make out and file with the County Treasurer,
as soon as the list of delinquent taxes is filed with the Council,
a certified copy of the list of delinquent taxes, real and personal,
and take receipt for the same from such officer.
[Ord. No. 14 § 8, 11-21-1961 (readopted 1-21-2003)]
All monies paid into the Treasury on account of compensation
for the taking of private property for public sale, shall remain in
the custody of the Treasurer separate and apart from other monies,
and by him/her be held in trust to the credit of whomsoever may be
lawfully entitled thereto until by order of the Council paid to the
persons to whom due, and such monies shall be accounted for in the
statements of the Treasurer.
