(a) The Finance Director shall prepare the delinquent list in a manner set forth in West Virginia Code 8-13-25.
(b) The Finance Director shall adopt policies and procedures designed to verify each delinquency prior to publication.
(c) The delinquent list may include the name of the delinquent taxpayer and the year(s) in which the delinquency arises.
(d) For each delinquent list published by the Municipality, and prior to such publication, the Finance Director shall take an oath, to be included in or attached to the delinquent list, certified by the City Recorder or some other person duly authorized to administer oaths, in form and effect as follows:
"I, ______________________ (municipal official title) of _________________, do swear, to the best of my knowledge and belief, that the foregoing list of delinquent business and occupation taxes to be published on _______________, is complete and accurate, and, as of the date of this oath, that I have not received payment from any of the entities listed for the delinquent amounts included in the list." (Ord. 2016-18. Passed 6-30-16.)