[Code 1961 §5.04(a); CC 1983 §2-153]
No person shall be eligible to the office of City Collector
who is not a citizen of the United States, and a qualified voter of
the City or who has not been an inhabitant of the City for at least
two (2) years next preceding his/her election, nor shall any person
be eligible to the office who is in arrears for any tax lien, forfeiture
or defalcation in office, either City, County or State.
[Code 1961 §5.04(b); CC 1983 §2-154]
A.
Within
fifteen (15) days after his/her election and before entering upon
the discharge of his/her duties, the City Collector shall execute
to the City a surety or personal bond in the sum of twenty-five thousand
dollars ($25,000.00), and if personal, with not less than two (2)
good and sufficient sureties thereon who in the aggregate shall be
worth at least the amount of such bond in unencumbered real estate
over and above all their liabilities and exemptions under the laws
of the State. The bond shall be conditioned that he/she will faithfully
and punctually collect and pay over all City revenue for the two (2)
years next ensuing his/her election and qualification and during his/her
term of office at the time and in the manner provided by the laws
of the State and the ordinances of the City and that he/she will in
all things promptly and faithfully discharge and perform all the duties
of the office of City Collector according to law and the ordinances
of the City. The bond of the City Collector, when executed, shall
be approved by the Mayor and Council and shall be filed and recorded
in the office of the City Clerk in a book to be provided and kept
for recording all bonds given to the City.
B.
If
any person elected City Collector fails to give bond as required and
within the time and in the manner specified, his/her office, immediately
upon such failure, shall be vacant.
[Code 1961 §5.04(d); CC 1983 §2-155]
In case of death, resignation, removal or other disability of
the City Collector during the time the tax books are in his/her hands,
the Mayor shall take charge of the tax books, and cause a settlement
of the Collector's accounts to be made. For the purpose of making
such settlements, the Mayor shall appoint some competent person, and
the legal representatives of the Collector may choose a second, and
the sureties of the Collector may choose a third, and the persons
so appointed and chosen shall examine the tax book and ascertain the
amount remaining uncollected and make out a corrected abstract of
the same. They shall also examine his/her accounts and ascertain the
amount collected by him/her from every other source of revenue and
cause a full and complete settlement of his/her account to be made.
Upon completing such examination and settlement the persons so appointed
and chosen shall certify to the Council a correct abstract of the
same. If found correct, the Council shall cause the City Clerk to
properly adjust the Collector's account in accordance with such settlement.
If the representatives or sureties of the Collector fail or refuse
to choose persons for such examination and settlement, the person
appointed by the Mayor shall proceed to make the same and report the
result thereof to the Council. Should there be but a small portion
of the taxes collected at the time of making such settlements, the
amount actually collected shall be ascertained, and the same books
used in completing the collection.
