[1]
Editor’s Note: Former Section 130.010, Bond, which derived
from Ord. No. 872, § 3, 1-25-1982, was repealed 12-12-2016 by
Ord. No. 2039.
[Ord. No. 366 §2, 2-1-1954; Ord. No. 1980 §1, 7-13-2015]
The City Collector shall collect all applicable City taxes,
license fees and penalties. The City Collector shall, at the discretion
of the Board of Aldermen, be required to prepare all municipal utility
bills and keep such other records as may from time to time be designated
by the Board of Aldermen, and to collect all such utility bills as
may be directed by the Board of Aldermen.
[Ord. No. 958 §3, 9-9-1985; Ord. No. 1980 §2, 7-13-2015]
If any taxpayer has failed, neglected or refused to pay his
or her taxes no later than the thirty-first (31st) day of December
of the year in which such taxes are assessed, through and including
December 31, 2014, then such taxpayer shall be charged, and it shall
be the duty of the Collector to collect and account for the same as
other taxes, in addition to the amount of tax delinquent, beginning
on the first (1st) day of January of the next year, a penalty of eighteen
percent (18%) of each year’s delinquency except that the penalty
on taxes paid prior to sale of the property upon which the same are
assessed shall not exceed two percent (2%) per month or fractional
part thereof.
[R.O. of 1943, Ch. 4, Art. 5 §4]
Upon the first (1st) day of January of each year all unpaid
city taxes shall become delinquent, and the taxes upon real property
are hereby made a lien thereon. The enforcement of all taxes authorized
by this Article shall be made in the same manner and under the same
rules and regulations as are or may be provided by law for the collection
and enforcement of the payment of State and County taxes, including
the seizure and sale of goods and chattels after said taxes shall
become delinquent.
[R.O. of 1943, Ch. 4, Art. 5 §5]
The City Collector shall report to the Board of Aldermen, at
the regular meetings in each month, all taxes collected on the real
and personal delinquent lists; and he shall pay the same into the
City Treasury, and shall receive credit therefor. He shall turn over
to his successor in office all uncollected delinquent lists, receiving
credit therefor, and his successor shall be charged therewith. Provided,
that the Board of Aldermen may declare worthless any and all personal
delinquent taxes which they may deem uncollectible.
[R.O. of 1943, Ch. 4, Art. 5 §6]
It shall be the duty of the Board of Aldermen to require the
Collector, annually, on the first (1st) meeting of the Board of Aldermen
in April of each year, or as soon thereafter as may be practicable,
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." It shall be the duty of the Board of Aldermen at the meeting at
which said delinquent list shall be returned, or as soon as may be
practicable thereafter, to carefully examine the same; and if it shall
appear that all property and taxes contained in said lists are properly
returned as delinquent, the Board of Aldermen shall approve the same
and cause a record thereof to be entered on the journal and cause
the amount thereof to be credited to the account of the City Collector.
The Board of Aldermen shall cause the land and lot delinquent list
and personal delinquent list to be returned to the City Collector,
who shall be charged therewith, and who shall proceed to collect the
same, in the same manner and under the same regulations as are or
may be provided by law for the collection of delinquent lists of real
and personal taxes for State and County purposes.
[R.O. of 1943, Ch. 4, Art. 5 §7]
It shall be the duty of the City Collector to pay into the treasury,
monthly, all moneys received by him from all sources which may be
levied by law or ordinances; also, all licenses of every description
authorized by law to be collected, and all moneys belonging to the
City which may come into his hands.
[R.O. of 1943, Ch. 4, Art. 5 §8]
The Board of Aldermen shall from time to time provide by ordinance
for the levy and collection of all taxes, licenses, wharfage and other
duties not herein enumerated, and fix such penalties as are now or
may hereafter be authorized by law or ordinance.
[R.O. of 1943, Ch. 4, Art. 5 §9]
The Collector shall diligently endeavor to collect all taxes
which he is required to collect, and to that end he shall have power
to seize and sell the goods and chattels of persons liable for taxes,
in the same manner as goods and chattels are, or may be required to
be seized under execution issued on judgments at law, and no property
shall be exempt from seizure and sale for taxes due on land, lots
or on personal property; provided, however, that no such seizure or
sale for taxes shall be made until after the first (1st) day of October
of each year; and provided further, that no seizure and sale of goods
and chattels shall be made until the Collector has made demand for
the payment of the taxes to the party liable to pay the same, which
said demand should be made either by personal service or by leaving
a written or printed notice at his or her place of abode, with some
member of the family over fifteen (15) years of age, or in case of
a non-resident by a certified mail notice to the last known address
of such person. Such seizure may be made at any time after said taxes
become delinquent.
[R.O. of 1943 Ch. 4, Art. 5 §10]
Whenever taxes shall be collected by seizure and sale of goods
and chattels, in addition to the amount of taxes and costs for failure
to pay the Collector as provided by this Section, Article and Chapter,
the Collector shall levy the necessary costs of the proceedings and
the interest on the amount of the taxes and costs of said failure
and his trouble. If the Collector has reason to believe that any person
owing taxes to the City of Hermann is about to remove from the said
City without paying the same, he may, at any time, levy such taxes
with costs and charges, by distress and sale; provided that in levying
and selling such personal property for taxes the Collector shall be
governed by the same rules and be entitled to the same fees as Sheriffs
are, or may be, for like services upon execution.
[Ord. No. 872 §1, 1-25-1982; Ord. No. 1117 §1, 9-8-1992]
Commencing with the term of office which begins immediately
after the municipal election in April, 1982, and at all times thereafter,
the office of City Collector shall be a full-time position. The person
holding such office shall devote a minimum of forty (40) working hours
per week in the active performance of his duties, exclusive of vacation
time, other allowable holidays and sick leave as provided by ordinance
or the City Personnel Code. The office of the City Collector shall
be open and available to the public for transaction of business at
all times when other city offices are regularly open to the public
for business.
[Ord. No. 872 §2, 1-25-1982]
The City Collector shall have the authority to delegate any
and all ministerial duties of his office to one (1) or more deputies,
as may be provided from time to time by appropriate action of the
Board of Aldermen, and who has or have been properly appointed to
such position. However, the elected City Collector shall continue
at all times to be primarily responsible for the correct performance
of all duties and responsibilities of said office, and shall supervise
the performance of all duties delegated to any such deputy.
[Ord. No. 367 §1, 2-1-1954]
The office of City Collector of the City of Hermann shall be
located in the City Hall in Hermann, or at such other place in said
City of Hermann as may be designated by the Board of Aldermen.
[Ord. No. 776 §2, 5-7-1979; Ord. No. 872 §3, 1-25-1982; Ord. No. 2039 § 1, 12-12-2016]
There is hereby created the appointive office of Deputy City
Collector for the City of Hermann. The Deputy shall possess all of
the qualifications of the City Collector and may, in the name of his/her
principal, perform all of the duties of the City Collector as may
be delegated to him/her. The office of Deputy City Collector shall
be a part-time position and may be held by a person then also serving
in any other non-elective position with the City.
[Ord. No. 776 §4, 5-7-1979]
The Deputy City Collector shall be appointed by the Mayor, with
the consent and approval of the majority of the members of the Board
of Aldermen.
