The financial business of the City shall be committed to a Department
of Finance.
Within the Department of Finance there shall be a Division of
Tax Collection, the head of which shall be the City Tax Collector,
who shall be appointed by City Council.
A. The City
Tax Collector shall receive and collect all monies assessed or raised
by taxation or assessment for any purpose. The Collector shall enter
in suitable books or other records to be kept by him or her the sums
received each day together with the account to which each receipt
is credited. The Collector shall turn over all the monies to the Chief
Financial Officer. Within 60 days after the end of the fiscal year,
and at such other times as may be required by City Council, the Collector
shall make and furnish a detailed and true list of all delinquent
City taxpayers for the next preceding year or for such period as City
Council may require.
B. The Tax
Collector, Utility Collector, and all other departments dealing with
collections are hereby authorized and directed to:
[Added 4-18-2023 by Ord. No. 493-2023]
(1) Impose
a service charge of $20.00 to any account owing to the municipality
upon which a check or other written instrument was returned for insufficient
funds.
(2) Require
payment in cash or by certified or cashier check for any account that
has had three (3) items returned for insufficient funds.
Within the Department of Finance there shall be a Division of
Tax Assessment, the head of which shall be the City Tax Assessor,
appointed by City Council.
A. No person may be the City Tax Assessor unless he or she holds a tax
assessor certificate.
B. A person reappointed to office, and thereafter serving in office
for four consecutive years, other than by reason of change of form
of government, shall be entitled to tenure.
C. The Tax Assessor shall:
(1) Have, perform and discharge all the functions, powers and duties
prescribed by law for a municipal assessor.
(2) Make assessments for benefits for local improvement and for that
purpose have and exercise the powers and duties of a board of assessment
for local improvement as provided by law.
(3) Maintain adequate assessment records of each separate parcel of real
property assessed or exempted.
(4) Maintain a current tax map of the City as a public record and cause
to be recorded thereon all changes in ownership or character of the
real property assessed, employing for that purpose the facilities
of other departments as provided by the Code.
(5) Report to the City Manager and City Council as to equalization proceedings
and other matters involving the County Tax Board and make recommendation
as to action to be taken in that regard.