Chapter 2.25
CITY TREASURER*

Sections:

2.25.010    Duties, powers and penalties generally – Compensation.

2.25.020    Office location – Receipt and disbursement of funds generally.

2.25.030    Inspection of books, accounts, etc. – Delivery of books, accounts, money, etc., to successor.

2.25.040    Special assessments to be held in special funds.

2.25.050    General limitations on payment of city funds.

2.25.060    Payments not to be made to persons indebted to city.

2.25.070    Repealed.

2.25.080    Authority with respect to collection of assessments, taxes, etc., generally.

2.25.090    Collection of delinquent license taxes.

2.25.100    Payment of administrative costs.

*Charter reference – City treasurer, § 17.

Cross references – Bond of city treasurer, SCC 2.15.010; city clerk to furnish treasurer with copies of appropriation ordinances and ordinances authorizing payment of money, SCC 2.30.030.

State law reference – Election of treasurer, Code of Virginia, §§ 15.2-1600, 24.2-217.

2.25.010 Duties, powers and penalties generally – Compensation.

(1) The city treasurer shall perform such duties, have such powers and be liable to such penalties as are now or may hereafter be prescribed by the laws of the state or the ordinances of the city made in pursuance thereof, and for all services performed for the city, the treasurer shall receive such compensation, payable biweekly, as is approved by the state compensation board.

(2) The treasurer, in addition to the duties imposed by this chapter, shall discharge such other duties as are required by law or which may be imposed on him by the council and shall be subject to all the duties and penalties of city treasurers under existing laws of the state, so far as they are consistent with this chapter. (Ord. 2005-03. Code 1964, § 10-8; Code 1985, § 12-18).

2.25.020 Office location – Receipt and disbursement of funds generally.

The treasurer shall keep the treasurer’s office in such place as shall be provided by the council and shall receive all taxes, including license taxes and vehicle license taxes, and other revenues and monies, except utility-related use and user charges (water, sewer, and refuse), which is the treasurer’s duty to collect from persons owing the same to the city, or which it is the duty of the other officers of the city to collect and pay over to the treasurer, and to facilitate payment processing expeditiously as the ordinances and resolutions of the council or as the director of finance may authorize or direct. (Ord. 2005-03. Code 1964, § 10-9; Code 1985, § 12-19).

2.25.030 Inspection of books, accounts, etc. – Delivery of books, accounts, money, etc., to successor.

The books and accounts of the city treasurer and all papers and files relating to the accounts and transactions of the city shall be at all times subject to the immediate inspection of the city manager or the director of finance and such person as the city manager, director of finance or the council may designate to examine the same, and, together with any balance of monies on hand, shall be transferred by the treasurer to a successor. (Ord. 2005-03. Code 1964, § 10-11; Code 1985, § 12-20).

2.25.040 Special assessments to be held in special funds.

All monies received on any special assessment shall be held by the city treasurer as a special fund to be applied to the payment for which the assessment was made and for no other purpose. (Code 1964, § 10-47; Code 1985, § 12-21).

2.25.050 General limitations on payment of city funds.

The chief finance officer shall not approve any claims against the city and the city treasurer shall make no payments from city funds which have not been authorized by city ordinances and state law and approved by the appropriate city official in the manner established by the policies of the city. (Code 1964, § 10-19; Code 1985, § 12-22).

2.25.060 Payments not to be made to persons indebted to city.

The treasurer shall refuse payment of any city warrant presented when the person to whom such warrant is payable is delinquent in the payment of taxes or levies or is indebted in any other manner to the city. The treasurer shall withhold payment of such warrant until such taxes, levies or indebtedness is paid. (Ord. 2005-03. Code 1964, § 10-22; Code 1985, § 12-23).

2.25.070 Payment of matured serial bonds and interest on city debt.

Repealed by Ord. 2005-03. (Code 1964, § 10-46; Code 1985, § 12-24).

2.25.080 Authority with respect to collection of assessments, taxes, etc., generally.

(1) For the purpose of collecting all sidewalk and sewer assessments and any other dues owing to the city, the city treasurer and his deputies shall have the same right of distress and levy as the laws of the state vest in those whose duty it is to collect the taxes, levies, assessments and other dues owing to the state and all properties subject to levies to satisfy taxes due the state may be taken to satisfy any taxes, assessments or dues to the city. No deed of trust or mortgage upon goods and chattels shall prevent the same from being distrained or sold for taxes assessed against the grantor in such deed, while such goods and chattels remain in the possession of the grantor, nor shall any such deed prevent the goods and chattels conveyed from being distrained and sold for the taxes assessed thereon, no matter in whose possession they may be found.

(2) At any time after taxes, assessments, levies or dues owing to the city shall have become delinquent and unpaid and after the penalty provided by law has been added thereto, the city treasurer and all officers of the city authorized to collect taxes or levies due the city shall have the power of distress, garnishment or other action, and any other power now possessed by, or that may hereafter be given to, any other person charged with the collection of state taxes. (Code 1964, § 10-15; Code 1985, § 12-25).

State law reference – Collection of taxes generally, Code of Virginia, § 58.1-1800 et seq.

2.25.090 Collection of delinquent license taxes.

Whenever any license taxes or installments thereof become delinquent, it shall be the duty of the commissioner of revenue to furnish a list to the chief finance officer showing the names, addresses and amounts of taxes and penalties due. The chief finance officer, upon receipt of such list, shall charge the city treasurer with the bills for the above taxes and penalties, and if the bills or any of them are not paid within 10 days, the city treasurer shall proceed to collect the bills as provided for other city taxes. (Code 1964, § 10-16; Code 1985, § 12-26).

2.25.100 Payment of administrative costs.

Whenever the city treasurer or other officers of the city authorized to collect taxes or levies due the city elect to proceed with the collection of delinquent taxes, then, in addition to all penalties and interest pertaining to such delinquent tax account, there shall be imposed a fee to cover the administrative costs associated with such collection. Such fee shall not exceed $20.00 for taxes collected subsequent to the filing of a warrant or other appropriate legal document, but prior to judgment, and $25.00 for taxes collected subsequent to judgment. (Code 1985, § 12-27; Ord. 12-17-92).

State law reference – Code of Virginia § 58.1-3958.