[Code 1964, § 11-5; Ord. No. 1874 § 3, 2-15-2001]
There is hereby created the office of collector of the city.
The collector shall be appointed by the mayor, with the approval of
a majority of the members elected to the board of aldermen.
[Code 1964, § 11-6; Ord. No. 1874 § 3, 2-15-2001]
(a)
The collector of the city shall furnish a bond in the sum of one
thousand dollars ($1,000.00) with sureties thereon acceptable to the
board of aldermen, designed for the protection of money received by
him on behalf of the city, the preservation and delivery when called
for of the records of the city and to indemnify the city against any
loss or losses or expenses incurred through the violation of this
Code or any other city ordinance or failure of the collector to perform
his duties as specified in this Code or any other city ordinance.
(b)
The collector shall also, at his own expense, provide liability insurance
upon the premises of his office for the purpose of protecting whomsoever
might sustain an injury or damage while on such premises. His office,
with all services incident to its operation and maintenance, shall
be at the expense of the collector; except, that; the complete abstract
which has been certified to by the county clerk shall be paid for
by the city.
[Code 1964, § 11-8; Ord. No. 1874 § 3, 2-15-2001]
The duties of the collector of the city shall be as follows:
(1)
Obtain from the county clerk a tax book in which there shall be entered
the name of each person owning property, personal and real estate,
situated in the city and upon which a tax has been levied, and opposite
such name shall be entered the item of property, the assessed valuation
thereof as returned by the county assessor and the board of equalization
and certified to by the county clerk and also the amount of taxes,
whether general or special, due thereon.
(2)
Fill out and extend all tax bills on or about October fifteenth of
each year.
(3)
Give notice on or about October fifteenth of each year, by mail or
otherwise, to all parties owing taxes to the city. Such notices shall
show separately the amount of personal and real estate taxes due and
the date the same shall become delinquent. Such notices shall include
nonresident taxpayers.
(4)
Whenever any funds are remitted, by mail or otherwise, he shall receive
the same for and on behalf of the city and send a receipt therefor,
by mail or otherwise, to the person remitting the same.
(5)
Promptly after March first of each year, as the circumstances will
permit, he shall prepare a delinquent tax book and list thereof, separating
the taxes upon personal property and the taxes upon real estate. Such
lists shall contain complete information as to such taxes, the amount
due, description of property and against whom levied.
(6)
Make settlement with the city and pay over to the city, except as
otherwise provided, all money collected in its behalf by his office
at the end of each month. The collector shall make settlement also
at such other times as may be from time to time directed by the mayor
and the board of aldermen. In the making of settlements whenever the
same shall be made, the collector shall compile a list showing an
itemized statement of the taxes included in such settlement with the
amounts thereof, the items of property paid upon, etc., separately
stated, and such settlement statements shall be filed with the city
clerk.
