[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]
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.
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.