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.
A.
The
Board of Aldermen shall require the Collector, at the first meeting
of the Board in April of each year, or as soon thereafter as may be,
to make out, under oath, lists of delinquent taxes remaining due and
uncollected for each year, to be known as "the Land and Lot Delinquent
List" and "the Personal Delinquent List".
B.
The
Board of Aldermen, at the meeting at which the delinquent lists are
returned or as soon as may be thereafter, shall examine the lists
carefully, and if it appear that all property and taxes contained
in the lists are properly returned as delinquent, the Board shall
approve the lists, enter a record thereof in the journal and credit
the amount thereof to the account of the City Collector.
C.
The
Board shall return the delinquent lists to the Collector, charging
him/her therewith, and he/she shall proceed to collect the same in
the same manner as provided by law for State and County taxes.
