§ 2-106. Collection of taxes and other charges.

(a)

It shall be the duty of the treasurer to collect all taxes, water rents, paving liens and sewer charges due or to become due during his term of office. The city comptroller shall furnish him with ledgers containing charges for taxes, water rents, paving liens and sewer charges.

(b)

The treasurer shall, immediately after receiving any account for taxes, water rents, paving liens or sewer charges due to the city in his hands for collection, notify the persons so indebted to the city of the amount thereof by written notice, or if such persons so indebted cannot be located, then by advertisement in some newspaper in the city. If the indebtedness is not paid within four (4) months of the date of such notice, he shall notify such debtor that unless the account is paid within thirty (30) days from the date of such notice, or after the date of advertisement if the notice is by advertisement, he shall forthwith take action in compliance with the general laws of the state for the collection of taxes, and in compliance with the charter, this Code and any other ordinances of the city for the collection of water rents, taxes, paving liens and sewer charges, and shall collect such charges without further excuse or delay.

(Code 1966, § 12-4)