[Added 12-7-2020 by Ord. No. 2020-47]
(a) 
At the first meeting of the mayor and council in January of each year, there shall be approved an account to be designated the municipal payroll account. From time to time the municipal chief financial officer upon receipt of a warrant for the amount due the municipal payroll account, shall deposit the warrant to the credit of the municipal payroll account and charge the appropriate budgetary accounts therewith.
(b) 
The municipal chief financial officer shall thereafter draw checks on the municipal payroll account to the employees entitled to payment therefrom.
(c) 
The municipal chief financial officer shall present monthly to the mayor and council for approval warrants drawn to the order of the municipal payroll account in advance for all employees whose salaries are on an annual or hourly basis when such salaries are due and payable prior to the next regular meeting of the mayor and council.
(d) 
At each regular meeting of the mayor and council, the municipal chief financial officer shall submit for the approval or ratification, as the case may be, the necessary payrolls for the amount due the several officers and employees for compensation. The payroll shall be considered by the mayor and council in due course and approved if found to be correct.
(e) 
In case of error or adjustment in the payroll, it shall be the duty of the municipal chief financial officer to see that such error or adjustment is properly corrected and appropriate record made thereof.
(f) 
Such officers as may be designated by the mayor and council are authorized to sign warrants drawn in favor of the payroll account upon due notice that the appropriate payrolls have been approved by the proper committee and by the proper certifying authorities.
[Added 12-7-2020 by Ord. No. 2020-47]
No tangible household personal property and personal effects located within the municipality shall be assessed or taxed.