(A) As is authorized under ILCS Ch. 65, Act 5, § 3.1-30-15, the Village Clerk shall act as Village Collector and the term shall expire with the Clerk’s term.
(B) (1) The Village Collector shall have the power conferred by and shall perform the duties imposed upon the Collector by statute or ordinance.
(2) The Collector shall keep a complete set of books and records of all money he or she received and disbursed.
(C) The Village Collector also shall keep, in suitable books for the purpose described in division (B) above, an accurate and detailed account of each special assessment or special tax levied for any improvement and when it shall appear from the books that all costs and expense of any improvement which has been made by special assessment have been paid and satisfied, and that there has been a large sum of money collected over and above the entire cost of the improvement, the Collector shall report to the Village President and Board of Trustees that fact and state, in writing, the amount of the excess.
(D) The Village Collector also shall keep an account of all rebates on special assessment ordered by the Board, issue warrants therefor to the respective parties entitled thereto and shall keep an account of the same and whenever the full amount of any rebate has been paid, the Collector shall report the fact to the President and Board of Trustees.
(Prior Code, § 30.087)