[R.O. 1993 § 115.270; R.O. 1932 § 95;
CC 1969 § 2-61]
A.
The City Collector shall execute to the City a bond in an amount, not less than five thousand dollars ($5,000.00), as required by the City Council, with at least two (2) good and sufficient sureties or a corporate bond, conditioned that he will faithfully perform all of the duties of his office as required by the laws of the State governing Cities of the Third Class and this Code or other ordinances of the City, and that he will promptly account for and pay over all money coming into his possession that belongs to the City in the time and in the manner provided by law. Should the City Clerk be appointed to fill the duties of City Collector, his or her bond under Section 115.160, above. shall be sufficient to meet the requirements of this Section.
[Ord. No. 3250, 11-15-2021]
B.
The sureties on the City Collector's bond shall be worth in unencumbered
real estate, after payment of all debts and liabilities for which
they are legally responsible, at least double the amount of the bond.
[Ord. No. 3091, 6-16-2014]
A.
The office of City Collector of the City of Malden shall be filled
by appointment by the Mayor, with the consent and approval of a majority
of the members of the elected City Council; and
B.
The appointment procedure shall be in accordance with the procedure process and qualifications as set out in Sections 115.020; 115.030; 115.040 and 115.050 of the Malden City Code.
C.
This Section shall become effective at the earliest of the next regularly
scheduled election at which a Collector would be elected or when a
vacancy occurs in the Office of the City Collector.
D.
The
Mayor may, with the consent and approval of a majority of the members
of the elected City Council, appoint the City Clerk to fill the duties
of City Collector under this Article.
[Ord. No. 3250, 11-15-2021]
[R.O. 1993 § 115.280; Ord. No.
1740 § 1, No Date; CC 1969 § 2-62]
A.
Except as may be provided otherwise by this Code or by law, the City
Collector shall collect all revenue in the form of taxes and licenses
owing and payable to the City consisting of taxes on real estate and
personal property, whether general or special, all merchant taxes
and licenses, automobile licenses, occupational licenses or taxes
and all other taxes and licenses of every kind and character with
the exception of motor fuel street tax and water and sewer service
charges, which shall not be construed a tax.
B.
In no event shall the City Collector have the right or authority
to collect any water or sewer service charges, or any electric light,
power or water bills covering electric current for lights, power and
water furnished by the Municipal Light, Power and Water Plant of the
City to its customers and patrons.
[1]
State Law References: As to additional powers and duties of
City Collector, see RSMo. §§ 94.120, 94.140 to 94.180.
Cross References: As to certain duties of City Collector with respect to licenses, see § 605.070 of this Code; as to additional powers, duties and limitations relating to fiscal administration and taxation, see Ch. 155.
[R.O. 1993 § 115.290; R.O. 1932 § 105;
CC 1969 § 2-63]
The City Collector shall collect, receipt for and turn over
to the City Treasurer all money collected by him as provided in this
Title, and he shall be subject to all penalties provided for the faithful
performance of his duties as City Collector.
[1]
State Law Reference: For similar provisions, see RSMo. § 94.140.
[R.O. 1993 § 115.300; R.O. 1932 § 108;
CC 1969 § 2-64]
It shall be the duty of the City Collector at the close of business
on the last week day of each month to file with the City Clerk a full
and complete statement of the revenue collected by him, from all sources
whatever, during the preceding month. In such settlement the City
Collector shall show from what source such amount of revenue is received,
and has been collected, keeping each class separate and distinct from
all others, to the end that it may appear in every settlement what
amount of revenue the City has received from each and every source.
Every such settlement shall be entered by the City Clerk in a book
to be kept for that purpose, which book shall be open at all times
for inspection by any tax payer of this City.
[R.O. 1993 § 115.310; R.O. 1932 § 109;
CC 1969 § 2-65]
Immediately after each monthly settlement as provided in Section 115.310 the City Collector shall pay into the City Treasury the amount found due on such settlement. He shall take two (2) receipts from the City Treasurer for the amount so paid in, one (1) of which he shall file with the City Clerk, who shall charge the Treasury with the amount of such payment and credit the City Collector therewith.
[R.O. 1993 § 115.320; R.O. 1932 § 110;
CC 1969 § 2-66]
It shall be unlawful for the City Collector to fail, refuse
or neglect to pay into the City Treasury the amount found due by him
on any monthly settlement or to fail, refuse or neglect to file the
City Treasurer's receipt therefor with the City Clerk within three
(3) days after any such settlement.
[R.O. 1993 § 115.330; R.O. 1932 § 111;
CC 1969 § 2-67]
At the first meeting of the City Council in April of each year,
the City Collector shall make out and return, under oath, the list
of delinquent taxes and back tax books on which taxes remain due and
uncollected, and settle his accounts of all money received by him
on account of taxes and other sources of revenue; and the amount of
such delinquent list or so much thereof as the City Council shall
find properly returned delinquent, shall be allowed and credited to
him on his settlement. Before allowing the City Collector credit for
any taxes on the "Lot and Land Delinquent List" or on the "Personal
Delinquent List," the City Council shall make special inquiry and
be fully satisfied that he has used due diligence to collect such
taxes, and that he could not find any personal property of the tax
payers out of which to make such collection. If the City Council is
satisfied that there are any names on either of the lists of persons
who have personal property out of which payment of taxes should have
been made, it shall, in passing upon such lists, strike such names
therefrom.
[R.O. 1993 § 115.340; R.O. 1932 § 112;
CC 1969 § 2-68]
At the meeting for returning the real and personal delinquent lists as provided in Section 115.340, the City Council shall carefully examine all other accounts of the City Collector, and settle with him for all merchants' and manufacturers' licenses and taxes and for licenses and taxes upon all other pursuits, trades, professions, callings or occupations whatsoever, together with all back taxes, interests or other money which he may have collected or for the collection of which he is responsible since his last annual settlement.
[R.O. 1993 § 115.350; R.O. 1932 § 113;
CC 1969 § 2-69]
If, for any cause, the first meeting of the City Council in April of any year is not held at the appointed time, then it shall be the duty of the Mayor to call a special meeting of the City Council within ten (10) days thereafter, for the purpose of making the annual settlement provided for in Section 115.340.
[R.O. 1993 § 115.360; R.O. 1932 § 114;
CC 1969 § 2-70]
The City Council shall cause each annual settlement of the City
Collector to be entered of record so as to show the amount of the
City Revenue Fund Tax and City Interest Fund tax collected on the
current tax books and the amount of real estate and personal taxes
remaining uncollected; also the amount of such taxes collected on
the Land and Lot and Personal Delinquent List, amount of interest
collected on delinquent taxes, amount of back taxes, together with
the interest thereon collected on delinquent real estate taxes, amount
collected on merchants' and manufacturers' licenses, and on all other
licenses of every kind and character and the amount collected from
every other source of revenue, so that the record may show, in detail,
from what source the revenue has been derived.
[R.O. 1993 § 115.370; R.O. 1932 § 115;
CC 1969 § 2-71]
Upon the completion of the City Collector's annual settlement
the City Council shall cause the "Land and Lot Delinquent List" and
the "Personal Delinquent List" to be returned to the City Collector,
who shall be charged with the amount of taxes thereon by the City
Clerk, and he shall proceed to collect the taxes as provided in this
Code or other ordinance and to account therefor as for all other money
collected by him, and when he makes his next annual settlement he
shall return such lists and shall be entitled to credit for such as
he has been unable to collect.
[R.O. 1993 § 115.380; R.O. 1932 § 115;
CC 1969 § 2-72]
When his term of office shall have expired, the City Collector
shall return to the City Council all delinquent lists and a list of
all judgments and decrees rendered on any tax bill upon which suit
has been brought and which remains unpaid, and the amount thereof,
to the end that final settlement may be made and such lists may be
delivered to his successor and so on from time to time, until the
whole of such lists shall have been collected or otherwise disposed
of. Upon the making of any final settlement, as aforesaid, the City
Collector shall turn over to his successors all uncollected delinquent
lists that have been allowed by the City Council, and thereupon the
City Clerk shall credit his account with the amount of such lists
and charge the same to his successor in office.
[R.O. 1993 § 115.390; R.O. 1932 § 116;
CC 1969 § 2-73]
In case of death, resignation, removal or other disability of
the City Collector during the time the tax books are in his hands,
it shall be the duty of the Mayor to take charge of the tax books
and cause a settlement of the Collector's accounts to be made. For
the purpose of making any such settlement the Mayor shall appoint
some competent person, and the legal representatives of the City Collector
may choose a second and the sureties of the Collector may choose a
third, and the persons so appointed and chosen shall examine the tax
books, and it shall be their duty to ascertain the amount remaining
uncollected and make out a correct abstract thereof. They shall also
examine his accounts and ascertain the amount collected by him from
every other source of revenue and cause a full and complete settlement
of his account to be made. Upon completing such examination and settlement
the persons so appointed and chosen shall certify to the City Council
a correct abstract of the settlement. If found correct, the City Council
shall cause the City Clerk to properly adjust the City Collector's
account in accordance with such settlement. If the representatives
or sureties of the City Collector shall fail or refuse to choose persons
for such examination and settlement, then the person appointed by
the Mayor shall proceed to make the examination and settlement and
report the result thereof to the City Council. Should there be but
a small portion of the taxes collected at the time of making such
settlement, then the amount actually collected shall be ascertained,
and the same books shall be used in completing the collection.
[R.O. 1993 § 115.400; R.O. 1932 § 118;
CC 1969 § 2-74; Ord. No. 2581 § 115.400, 5-22-1995; Ord.
No. 3250, 11-15-2021]
For his or her services in collecting the revenue of the City
the City Collector shall be entitled to receive as compensation such
sums as may be authorized by the City.
