(a) The City may post and publish a list of delinquent taxpayers and fee payers as provided hereafter.
(b) The delinquent list may include the name of the delinquent taxpayer or fee payer and the year(s) in which the delinquency arises.
(c) For each delinquent list published by the municipality, and prior to such publication, the City Manager shall take an oath, to be included in or attached to the delinquent list, certified by the City Clerk or some other person duly authorized to administer oaths, in form and effect as follows:
"I, , City Manager of the City of Moundsville, do swear, to the best of my knowledge and belief, that the foregoing list of delinquent fees and 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." (Passed 6-21-16.)