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The Common Council shall adopt ward regulations, whether general or special, for the good of the citizens living within the wards. The Council also shall appropriate street expenditures for each of the wards based upon equity and need. The Council may authorize the collection of special assessments or taxes for specific purposes.
(Ord. passed 1-18-2002)
No money shall be appropriated, and no debt shall be contracted, for any purpose whatever, except that the funds to meet the same shall have been first provided by levy duly laid, in accordance with the laws of West Virginia; and no contract shall be entered into involving or anticipating future levies, unless all questions connected with the same shall have been first submitted to a vote of the people and have received three-fifths of all the votes cast for and against the same.
(Ord. passed 1-18-2002)
A book, well bound and indexed, to be denominated the “docket”, shall be kept in the office of the Mayor, in which shall be noted each case brought before or tried by him or her, together with the proceedings therein, including a statement of the complaint, the summons, the return, the fact of appearance or non-appearance, the defense, the hearing, the judgment, the costs, in case the judgment be one of conviction, the action taken to enforce the same. The record of each case shall be signed by the Mayor, and the original papers, if no appeal be taken, shall be kept together and preserved in his office; and the Mayor shall deliver to his/her successor the docket and all books and papers pertaining to his office.
(Ord. passed 1-18-2002)
The Common Council shall cause to be made annually and spread upon its minute book an accurate estimate of all sums which are or may become lawfully chargeable against the city and which ought to be paid within one year; and it shall order a levy of so much as will in its judgment be necessary to pay the same. Such levy shall be upon all real and personal property subject to the state and county taxes. At least once in each year the City Council shall publish in one or more newspapers of the city a statement of the revenue received from the different sources, and of the expenditures upon the different accounts, for the preceding year or portion of year, as the case may be.
(Ord. passed 1-18-2002)
It shall be the duty of the City Finance Manager, who shall be the assessor, to make an assessment of the property within the city subject to taxation, substantially in the manner and form in which assessments are made by the assessor of the county, and to take all lawful steps to collect all debts, fees, and taxes due to the city. The assessment, levy, and collection of such taxes shall be governed by the laws of West Virginia. Every debtor shall be personally liable for all debts owing to the municipality.
(Ord. passed 1-18-2002)
There shall be a lien on all real estate within the city for the city taxes, assessments, fines, debts, and penalties due the city from the day of the commencement of such obligation, together with interest thereon at the rate of six percent per annum. The city may enforce collection of said obligations by civil action or any other remedy provided by law.
In accordance with West Virginia law, property taxes are payable in two installments for each tax year. Collection is made by the county sheriff, who then pays over the sums due the city. The City Finance Manager shall keep an accurate account of the moneys so received. The tax property tax records of the Finance Manager shall at all times be open for inspection by any taxpayer or attorney, and he or she shall produce said books to the Common Council for inspection upon the order of Council.
(Ord. passed 1-18-2002)
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