[Adopted as part of Ch. 2 of the 1963 City
Code (Ch. 2, Art. IX, of the 1980 Code) and as Ch. 33, Art. II, of
the 1963 City Code (Ch. 16 of the 1980 Code)]
[Amended 9-21-1982 by Doc. 176; 7-10-2007 by Doc. 76]
There is hereby established the position of
Treasurer and the position of Collector of Taxes. Their duties and
responsibilities shall be as set forth in Massachusetts General Laws,
as amended, and as said laws may from time to time be amended, including,
but not limited to, MGL c. 41, §§ 35 to 43A, and c.
60. They shall each give a bond as provided by law.
[Amended 1-26-1982 by Doc. 23; 9-21-1982 by Doc. 176]
As Treasurer, he shall keep his cash balances
of all funds, moneys and accounts belonging to or held by the City
in trust or otherwise, on deposit in a bank or banks, and such balances
shall be deposited at interest so far as is consistent with financial
safety. He may, with the approval of the Mayor, call for bids for
the deposit of the City's funds for any period, but he shall be under
no obligation to accept any bid submitted in response thereto. It
shall be the policy of the City Treasurer that City funds shall not
be deposited in any bank owing back taxes to the City of Haverhill.
[Amended 9-21-1982 by Doc. 176]
As Treasurer, he shall cause all books, vouchers,
papers and documents under his care and belonging to or held by the
City to be deposited and kept in a fireproof vault or safe and shall
promptly deliver over to his successor in office all books, vouchers,
papers, documents and other property belonging to that office.
[Amended 9-21-1982 by Doc. 176]
The Treasurer shall, with the approval of the
Mayor, appoint at any time an Assistant Treasurer, who shall assist
the Treasurer in the performance of his duties and who shall perform
all the duties of that officer in his absence. The Assistant Treasurer
shall, when appointed, be sworn to the faithful performance of his
duties and shall give a bond to the City in a sum and with surety
or sureties approved by the City Council for such faithful performance
thereof.
As Treasurer he shall receive, receipt for and
have the care and custody of all funds and moneys of the City, the
care and custody of which is not otherwise provided for by law or
ordinance and also of all other funds, moneys, securities and property
which are now or may hereafter be committed to his charge by virtue
of any statute or ordinance or by virtue of any gift, devise, bequest
or deposit.
[Amended 9-21-1982 by Doc. 176; 7-10-2007 by Doc. 76]
The Treasurer shall keep, in books provided
for that purpose, a true and accurate account of all his receipts
and expenditures, such accounts to conform to the uniform system of
accounting approved by the Massachusetts Department of Revenue, and,
as nearly as may be without violation of this provision, to the system
of accounts kept by the Auditor of Accounts.
[Amended 5-12-1970 by Doc. 100; amended 5-12-1970 by Doc. 100-B; 9-21-1982 by Doc. 176; 7-9-2002 by Doc. 111]
A.
The Treasurer shall pay all drafts, orders and warrants
directed to him in accordance with the provisions of these ordinances
or of the laws of the commonwealth for the payment of bills, accounts
and claims against the City and shall, on presentation of the evidence
of such indebtedness, pay any sum of money due on the principal or
interest of any note, bond or other security of the City or on any
execution against the City.
B.
The City Treasurer be and hereby is authorized to
use a check-signing machine and/or an electronic signature for the
purpose of affixing his signature to City checks.
[Amended 7-10-2007 by Doc. 76]
It shall be his duty as Treasurer to collect
and receive all rents and assessments which may be due the City, and
all bills, claims, accounts and other demands against all persons
indebted to the City, when such bills, claims, accounts or other demands
are duly delivered to him for collection, and the receipt of the Treasurer
shall be deemed the only sufficient and valid discharge of any debt
due the City, except as otherwise provided by law or ordinance. For
the purpose of such collection, the Treasurer shall have and is hereby
given authority to bring suit in the name of the City.
[Added 2-6-1979 by Doc. 34; amended 2-22-1983 by Doc. 46; 7-10-2007 by Doc. 76]
A.
The City Treasurer shall file with the City Council
a summary of the tax title account, said summary to reflect name,
address and tax outstanding, upon request.
B.
The City Treasurer shall file with the City Council
a report of deposits and investments of municipal funds, upon request.
This report will list transactions, dollar amounts and banking institutions.
[Added 3-5-2002 by Doc. 45]
The Auditor of Accounts and Treasurer and Collector
of Taxes shall file monthly with the City Council, for the City Council
meeting held on the third Tuesday of each month, a copy of a report
showing the cash flow, a statement of revenue and a statement of expenditures
of the City of Haverhill for the previous month.
Whenever any assessments or charges for defraying
the expense of constructing or repairing main drains or common sewers
or of constructing or completing sidewalks are delivered to the Treasurer
and Collector for collection, he shall forthwith make demand in writing
therefor, and if the same remain unpaid for three months after such
demand, he shall proceed to collect the same according to law.[1]
[1]
Editor's Note: Original § 2-113
of the 1980 Code, Monthly and annual statements to Auditor, which
immediately followed this section, was deleted 7-10-2007 by Doc. 76.
[Amended 9-21-1982 by Doc. 176]
The Collector of Taxes shall immediately, on
the completion of the tax lists and their delivery to him by the Assessor,
proceed to make out tax bills to all persons assessed. Such bills
shall be mailed postpaid to the persons assessed or left at such persons'
places of residence or business if in the City annually as required
by the laws of the commonwealth. In case of nonresidence, such bills
shall be mailed postpaid and directed to the city or town in which
each such person assessed resided on the day when according to law
the tax was assessed.
[Amended 12-9-1980 by Doc. 196-B]
For all taxes remaining unpaid on the day when
they are required by law to be paid, the Collector of Taxes shall
issue to the person owing the same a demand for the payment thereof.
If such tax is unpaid at the expiration of 14 days after the service
of such demand, together with the interest thereon and the further
charge for the service of the demand, the Collector of Taxes shall
proceed to collect the same in the manner provided by law, charging
all costs, fees and expenses to the person from whom such tax is due.
The Collector of Taxes shall, as often as may be reasonable and convenient, deposit all money collected by him in some depository approved by the City Council as specified in § 70-26, and all sums collected as interest and fees shall be kept by him in separate accounts, all collections being transferred to the City treasury as soon as and at such times as the duties of the Collector of Taxes will reasonably permit. All such payments and transfers shall be accompanied by a statement showing upon what accounts such moneys have been received.
[Amended 7-10-2007 by Doc. 76]
The Collector of Taxes shall keep a complete
and detailed account in books provided for that purpose of all receipts
and payments received and made by him, and his accounts shall constitute
a part of the accounts of the Treasurer, to be reported to the Auditor
of Accounts as required.
