[Code 1991, § 2-156]
The office of the City Treasurer shall be located at such place,
and his office shall be open for business, on such days and for such
hours as the City Council may prescribe. The City Treasurer shall
post conspicuously on his office door a sign to be furnished by the
City Manager stating such office hours.
[Code 1991, § 2-157]
A.
The treasurer shall demand, receive, and collect all monies due the
City, from all sources whatsoever, including levies on real estate
and personal property, licenses, water charges, sewer charges, and
assessments of all kinds. He shall collect from the clerk of the general
district court of the City all fines, fees, forfeitures, and penalties
imposed by the general district court of the City, and he shall collect
from the clerk of the circuit court of the City all fines, fees, forfeitures,
and penalties imposed by such court. All monies so received by the
treasurer shall be deposited by him daily in one of the banks of the
City to the credit of the City.
B.
[1]The treasurer shall receive from the Commissioner of the
Revenue all City business and occupational licenses, and shall receive
from the City Manager all bills for water charges, sewer charges,
garbage charges and such other charges as it is his duty to collect
as provided in this division. The treasurer shall be fully responsible
and liable for all unpaid bills until paid or until relieved by the
City Council from the duty to collect such bills.
[1]
Editor's Note: Former Subsection B, which required that the
Treasurer advertise the tax due date at least three times a week for
two consecutive weeks after preparation of the bills, was repealed 10-25-2022 by Ord. No.
22-26. Said ordinance also redesignated former Subsections C through F as Subsections B through E, respectively.
C.
The City Treasurer shall keep in his office full and correct accounts
of the monies received and distributed by him, and of all delinquent
bills owing the City and which are collectable by him. The books shall
be and remain the property of the City and be turned over to his successor
in office by the City Treasurer.
D.
When the City Treasurer has knowledge that the City is or is likely
to become indebted to any person owing money to the City, the City
Treasurer shall notify the City Manager of the fact.
E.
The City Treasurer shall faithfully perform all the duties imposed
upon him by the Charter and all other duties imposed upon him, or
that may be imposed upon him, by ordinances of the City Council.
[Code 1991, § 2-158]
The treasurer shall keep in one or more books, to be provided
for that purpose by the City Manager, a true and faithful account
of all monies received by him for the use of the City, and of the
manner in which such monies have been received. Immediately after
the close of each fiscal year, and oftener, if required, he shall
report to the City Manager and the City Council an account of all
his receipts and disbursements.
[Code 1991, § 2-159]
A.
On October 1 in every year, the levies assessed on the books of the
Commissioner of the Revenue shall become due. The City Treasurer shall
collect the annual levy on real estate, which is due and payable in
two equal installments each for one-half of the total levy. The first
installment shall be due and payable on or before and shall be delinquent
after November 15, and the second installment shall be due and payable
on or before and shall be delinquent after May 15. Any payment tendered
for the tax on a parcel of real estate shall be applied to the oldest
unpaid bill on hand for that parcel of real estate.
B.
The City Treasurer shall collect the annual levy on personal property,
which is due and payable in two equal installments each for one-half
of the total levy. The first installment shall be due and payable
on or before and shall be delinquent after May 15, and the second
installment shall be due and payable on or before and shall be delinquent
after November 15.
[Code 1991, § 2-160]
Levies on real estate and personal property may be distrained
after they become delinquent in accordance with the provisions of
this Code and state law.
[Code 1991, § 2-161]
All monies to be paid by the City shall be paid by the treasurer
out of monies of the City deposited in a bank within the City, and
shall be by check, wire, or other electronic payment method, in payment
of a voucher issued to him and signed by the City Manager or by such
alternate as the City Manager may designate, and presented to the
treasurer for payment.
[Code 1991, § 2-162]
A.
The treasurer shall pay out the money of the City which shall have
been appropriated by the City Council, upon orders as follows:
(1)
All salaries of City officers as created by the statutes of the state
or ordinances of the City, all wages of employees, and the compensation
of jurors, grand and petit, upon warrants issued and signed therefor
by the City Manager or by such alternate as the City Manager may designate.
(2)
The interest and principal of the debt of the City, and all expenses
of the City authorized by ordinance or resolution thereof, and all
other bills of the City, upon warrants to be issued and signed by
the City Manager or by such alternate as the City Manager may designate.
B.
He shall pay to himself as treasurer of the City Board of Social
Services such amount as is appropriated for welfare purposes, upon
warrants issued and signed by the City Manager or by such alternate
as the City Manager may designate.
C.
He shall pay to himself as treasurer of the School Board such amount
as is appropriated for school purposes, upon warrants issued and signed
therefor by the City Manager or by such alternate as the City Manager
may designate.
[Code 1991, § 2-163]
The treasurer shall not pay any money to any person who the
treasurer knows, or has notice, is indebted to the City. The treasurer
paying such warrants may first deduct all taxes and other charges
due from the party in whose favor the warrant is drawn. If such warrant
is insufficient to pay the entire amount due, then the treasurer shall
credit the bill for such taxes or other charges by the amount of the
warrant.
[Code 1991, § 2-164]
The treasurer shall settle his account of collections on December
31 of each year and in such settlement he shall have credit for any
list of insolvents or absentees, upon the oath of the treasurer that
such list is correct and true.
