The Treasurer or any agent or any employee designated by him or her is hereby authorized to examine the books, papers and records of any taxpayer subject to this subchapter in order to determine the accuracy of any return made, or, if no return was made, to ascertain the amount of tax due under the terms of this subchapter, of the taxes, or part thereof, which remain unpaid.
(Ord. 430.9, passed 3-21-95; Am. Ord. 2017-13, passed 8-8-17)