(A) The County Board of Commissioners shall appoint a qualified candidate as Tax Administrator, with the authority to serve as both Tax Assessor and Tax Collector for the county.
(B) As Tax Administrator, he or she shall be endowed with all powers and/or authority of a Tax Collector and Assessor, as provided by state statutes and/or delegated by the County Board of Commissioners, including, but not limited to:
(1) The granting of individual extensions of the time for listing of real and personal property upon written request and for good cause; and
(2) The changing of abstracts and tax records after the Board of Equalization and Review has adjourned to:
(a) Give effected decisions of the Property Tax Commission and the Board of Commissioners;
(b) Add or correct values certified by the Department of Revenue;
(c) Correct erroneous names or descriptions on the tax records;
(d) Correct clerical or mathematical errors in the appraisals, assessments and the amount of taxes; and
(e) Add to or correct the tax records and abstracts, as necessary, resulting from the discovery of unlisted property.
(Ord. 2001-7-1, passed 7-16-01)