Kingdom City Collector ordinance (§ 115.080)

A. Selection. The Board of Trustees shall select some qualified individual to serve as Village Collector, who shall serve at the pleasure of the Board of Trustees. The Village Collector shall receive such compensation as may be fixed by ordinance from time to time.

B. Duties Of Collector. It shall be the duty of the Village Collector to collect and enforce the payment of all taxes lawfully assessed in the manner and under the same rules and regulations as may be provided by law for collection and enforcement of the payment of State and County taxes, and to annually make out and return, under oath, to the Board of Trustees, a list of delinquent taxes remaining due and uncollected on the first day of January of each year, to be known as the "delinquent list," the amount of which as approved by the Board of Trustees, after examination and a finding that such taxes are property returned as delinquent, shall be credited on the account of the Collector; and the Board of Trustees shall cause said delinquent list or a certified copy thereof to be placed in the hands of the County Collector for collection as other delinquent taxes are collected, and take his/her receipt therefor.

C. Pay Over To Treasurer. The Village Collector shall pay over the taxes collected to the Village Treasurer, at the times and in the manner provided by law for the payment of County taxes to the County Treasurer, and shall make the same statements and settlements for such taxes with the

Board of Trustees and at the same time as may be provided by law for statements and settlements with the County Court for County taxes, and all taxes shall bear the same rate of interest, and the same penalties shall attach to the non-payment of such taxes when due as may be provided by law in the case of County taxes, and the same shall be a lien on the property described in such tax bill.

D. Special Taxes. It shall be the duty of the Village Collector to collect and enforce the payment of any special taxes, fees, dues, licenses and other obligations owing to the Village which may be levied by the Board of Trustees, or which he/she may be directed to collect by the Board of Trustees from time to time.

E. Bond. The Village Collector, before entering on the duties of that office, shall give bond payable to the Village of Kingdom City in the amount agreed upon and in the manner approved by the Board of Trustees, conditioned that the Collector will faithfully perform the duties of office according to law; the cost of which, if any, shall be paid by the Village.