It shall be the duty of the City Collector and Treasurer to prepare the tax bills which shall be based upon the County assessor's valuation of real and personal property within the City; it shall be the duty of the police officers to make a list of all dogs in the Municipality and the names of the owners thereof which list shall be returned to the Council.
It shall be the duty of the City Collector and Treasurer to collect all taxes, special assessments and other moneys other than fines due the Municipality and he is hereby vested with the same rights to distrain for the same as is vested in the sheriff for the collection of taxes. He shall give bond conditioned according to law in such penalty and with such security as the Council may require and in a sum not less than ten thousand dollars.