§ 31.32 TAX COLLECTOR.
   (A)   There is hereby created the office of Tax Collector for the city.
   (B)   The said officer shall be appointed by the Mayor with the advice, consent, and approval of a majority of the City Council.
   (C)   The Tax Collector shall be charged with the duty to collect on behalf of the city all taxes owed to the city including, but without limitation, ad valorem taxes on realty and personalty, occupational tax, and privilege tax.
   (D)   The Tax Collector shall be authorized to inspect and examine the permanent records of the city with respect to the imposition of taxes; to prepare and mail tax bills; to receive and issue receipts for the payment of taxes; to accept such property valuations as may from time to time be authorized by the City Council in accordance with applicable statutes and ordinances; to refer for collection such delinquent accounts as may from time to time be authorized for such referral by the Mayor and City Council; and to, in general, perform such other and necessary duties as are necessary to the collection of the said taxes.
   (E)   The Tax Collector shall make a monthly accounting to the City Clerk-Treasurer for such taxes as have been collected during the preceding month.
   (F)   Prior to assuming the office of Tax Collector, the Tax Collector shall take an oath of office that he or she is a resident of the county and of the age of majority and that he or she shall faithfully discharge the duties of the office as set forth in this section to the best of his or her ability and in accordance with applicable state and local statutes, ordinances, and regulations.
   (G)   Bond shall be required of the Tax Collector in the sum of $100,000 with surety to be approved by the Mayor and City Council conditioned upon the faithful discharge of the duties of office as herein enumerated.
   (H)   The Tax Collector shall receive such reasonable compensation for the duties of the office as may from time to time be established by the Mayor and the City Council. Such compensation shall be fixed at the commencement of the fiscal year for the city and shall thereafter be subject to modification only at the commencement of each subsequent fiscal year; however, the Mayor and City Council shall be authorized to fix compensation for the office at the time of the passage of this section pending the commencement of the next fiscal year.
   (I)   The Tax Collector may be removed from office by the Mayor at will, except insofar as such removal power may be limited by applicable personnel policies of the city.
(1995 Code, § 31.37) (Ord. passed 3-11-1985)