[Adopted as part of Ch. 2 of the 1963 City Code (Ch. 2, Art. IX, of the 1980 Code) and as Ch. 33, Art. II, of the 1963 City Code (Ch. 16 of the 1980 Code)]
[Amended 9-21-1982 by Doc. 176; 7-10-2007 by Doc. 76]
There is hereby established the position of Treasurer and the position of Collector of Taxes. Their duties and responsibilities shall be as set forth in Massachusetts General Laws, as amended, and as said laws may from time to time be amended, including, but not limited to, MGL c. 41, §§ 35 to 43A, and c. 60. They shall each give a bond as provided by law.
[Amended 1-26-1982 by Doc. 23; 9-21-1982 by Doc. 176]
As Treasurer, he shall keep his cash balances of all funds, moneys and accounts belonging to or held by the City in trust or otherwise, on deposit in a bank or banks, and such balances shall be deposited at interest so far as is consistent with financial safety. He may, with the approval of the Mayor, call for bids for the deposit of the City's funds for any period, but he shall be under no obligation to accept any bid submitted in response thereto. It shall be the policy of the City Treasurer that City funds shall not be deposited in any bank owing back taxes to the City of Haverhill.
[Amended 9-21-1982 by Doc. 176]
As Treasurer, he shall cause all books, vouchers, papers and documents under his care and belonging to or held by the City to be deposited and kept in a fireproof vault or safe and shall promptly deliver over to his successor in office all books, vouchers, papers, documents and other property belonging to that office.
[Amended 9-21-1982 by Doc. 176]
The Treasurer shall, with the approval of the Mayor, appoint at any time an Assistant Treasurer, who shall assist the Treasurer in the performance of his duties and who shall perform all the duties of that officer in his absence. The Assistant Treasurer shall, when appointed, be sworn to the faithful performance of his duties and shall give a bond to the City in a sum and with surety or sureties approved by the City Council for such faithful performance thereof.
As Treasurer he shall receive, receipt for and have the care and custody of all funds and moneys of the City, the care and custody of which is not otherwise provided for by law or ordinance and also of all other funds, moneys, securities and property which are now or may hereafter be committed to his charge by virtue of any statute or ordinance or by virtue of any gift, devise, bequest or deposit.
[Amended 9-21-1982 by Doc. 176; 7-10-2007 by Doc. 76]
The Treasurer shall keep, in books provided for that purpose, a true and accurate account of all his receipts and expenditures, such accounts to conform to the uniform system of accounting approved by the Massachusetts Department of Revenue, and, as nearly as may be without violation of this provision, to the system of accounts kept by the Auditor of Accounts.
[Amended 5-12-1970 by Doc. 100; amended 5-12-1970 by Doc. 100-B; 9-21-1982 by Doc. 176; 7-9-2002 by Doc. 111]
A. 
The Treasurer shall pay all drafts, orders and warrants directed to him in accordance with the provisions of these ordinances or of the laws of the commonwealth for the payment of bills, accounts and claims against the City and shall, on presentation of the evidence of such indebtedness, pay any sum of money due on the principal or interest of any note, bond or other security of the City or on any execution against the City.
B. 
The City Treasurer be and hereby is authorized to use a check-signing machine and/or an electronic signature for the purpose of affixing his signature to City checks.
[Amended 7-10-2007 by Doc. 76]
It shall be his duty as Treasurer to collect and receive all rents and assessments which may be due the City, and all bills, claims, accounts and other demands against all persons indebted to the City, when such bills, claims, accounts or other demands are duly delivered to him for collection, and the receipt of the Treasurer shall be deemed the only sufficient and valid discharge of any debt due the City, except as otherwise provided by law or ordinance. For the purpose of such collection, the Treasurer shall have and is hereby given authority to bring suit in the name of the City.
[Added 2-6-1979 by Doc. 34; amended 2-22-1983 by Doc. 46; 7-10-2007 by Doc. 76]
A. 
The City Treasurer shall file with the City Council a summary of the tax title account, said summary to reflect name, address and tax outstanding, upon request.
B. 
The City Treasurer shall file with the City Council a report of deposits and investments of municipal funds, upon request. This report will list transactions, dollar amounts and banking institutions.
[Added 3-5-2002 by Doc. 45]
The Auditor of Accounts and Treasurer and Collector of Taxes shall file monthly with the City Council, for the City Council meeting held on the third Tuesday of each month, a copy of a report showing the cash flow, a statement of revenue and a statement of expenditures of the City of Haverhill for the previous month.
Whenever any assessments or charges for defraying the expense of constructing or repairing main drains or common sewers or of constructing or completing sidewalks are delivered to the Treasurer and Collector for collection, he shall forthwith make demand in writing therefor, and if the same remain unpaid for three months after such demand, he shall proceed to collect the same according to law.[1]
[1]
Editor's Note: Original § 2-113 of the 1980 Code, Monthly and annual statements to Auditor, which immediately followed this section, was deleted 7-10-2007 by Doc. 76.
[Amended 9-21-1982 by Doc. 176]
The Collector of Taxes shall immediately, on the completion of the tax lists and their delivery to him by the Assessor, proceed to make out tax bills to all persons assessed. Such bills shall be mailed postpaid to the persons assessed or left at such persons' places of residence or business if in the City annually as required by the laws of the commonwealth. In case of nonresidence, such bills shall be mailed postpaid and directed to the city or town in which each such person assessed resided on the day when according to law the tax was assessed.
[Amended 12-9-1980 by Doc. 196-B]
For all taxes remaining unpaid on the day when they are required by law to be paid, the Collector of Taxes shall issue to the person owing the same a demand for the payment thereof. If such tax is unpaid at the expiration of 14 days after the service of such demand, together with the interest thereon and the further charge for the service of the demand, the Collector of Taxes shall proceed to collect the same in the manner provided by law, charging all costs, fees and expenses to the person from whom such tax is due.
The Collector of Taxes shall, as often as may be reasonable and convenient, deposit all money collected by him in some depository approved by the City Council as specified in § 70-26, and all sums collected as interest and fees shall be kept by him in separate accounts, all collections being transferred to the City treasury as soon as and at such times as the duties of the Collector of Taxes will reasonably permit. All such payments and transfers shall be accompanied by a statement showing upon what accounts such moneys have been received.
[Amended 7-10-2007 by Doc. 76]
The Collector of Taxes shall keep a complete and detailed account in books provided for that purpose of all receipts and payments received and made by him, and his accounts shall constitute a part of the accounts of the Treasurer, to be reported to the Auditor of Accounts as required.