(a) The Treasurer, under the direction of the Town Manager, shall establish and maintain the accounting system and fiscal records of the Town except such as may by law, the Codified Ordinances or other ordinance of the Town be the responsibility of some other office, board, commission or agency. The budgeting system and financial accounts and records established by the Treasurer shall be in conformity with the requirements of the State Auditor as provided in the West Virginia Code.
(b) The Treasurer shall keep complete books of account showing all financial transactions of the Town and each department, all receipts and expenditures made by the Town, and sources of all income and the purposes of all expenditures. He shall enter in the municipal assessment docket all special assessments made for public improvements, showing the name of the owner of the property, the particular property on which the assessment is levied, the date of the entry, and the minute book and page showing the entry of the ordinance creating the assessment, and the maturing time of the assessment. When and as installments upon principal and interest on each assessment shall be paid, he shall enter such payments showing the amount paid upon principal and the amount on interest, under the heading and in the account of such special assessment. When the special assessment, principal and interest shall have been paid in full, he shall make an entry in red ink on the face of the account showing that the special assessment is fully satisfied and paid.
(c) Except as may be otherwise provided by law, the Codified Ordinances or other ordinance, the Treasurer shall collect and promptly pay into the Town treasury all taxes, fines, special assessments and other money due the Town. All such taxes, fines, special assessments, except assessments for permanent or semipermanent public improvements, and other money due the Town are hereby declared to be debts owing to the Town, for which the debtor shall be personally liable, and the Treasurer may enforce this liability by appropriate civil action in any court of competent jurisdiction, and is hereby vested with the same rights to distrain for the saem as is vested in the sheriff for the collection of taxes. (A.O.; Passed 5-4-23.)