(A) The Clerk of the Commission of the city shall perform the duties of Collector of the city, and the Clerk shall possess the statutory qualifications of a Collector, and shall take the same oath and execute the same bond as required of the City Treasurer before entering upon the duties of his or her office.
(B) The Mayor shall appoint a special auditing committee to be composed of three members of the Commission of which the Chairperson of the Finance Committee shall be ex officio Chairperson. The Committee, after the city tax bills have been made out by the Clerk from the schedules, shall carefully check the tax bills against the schedules and correct all errors. The Chairperson of the committee shall carefully check the tax bills against the schedules and correct all errors. The Chairperson of the committee shall sign the tax bills as “Finance Chairperson” and deliver them to the Clerk as Collector, taking his or her receipt therefor in duplicate, showing the number of bills delivered and their aggregate amount.
(KRS 92.160) (1980 Code, § 130.2-3)