Sec. 78-7Accounting by marshal; final return or settlement

(a) The marshal shall make a prompt accounting to the city clerk for all executions placed in his hands for collection or levy and sale. The marshal shall pay over to the clerk all amounts due the city for taxes and assessments, interest, penalties, and costs, and shall file a final written return or settlement showing the amounts so paid, together with disposition of any excess proceeds derived from the sale. If there is any excess after paying taxes, costs, and all expenses of a sale, it shall be immediately paid to the person authorized to receive the excess.

(b) In any event, within 90 days from the date executions are placed in his hands, the marshal finds an execution to be either uncollectible or not collectable in full, he shall so notify the city clerk in writing. It shall be the duty of the clerk to cause cancellation of executions on the general execution docket of the county upon their final payment or collection.