§ 39.91 GENERAL POWERS OF THE TAX COLLECTOR.

   In addition to all other powers granted to the Tax Collector, he or she is hereby authorized and empowered:

   (A)   To make, adopt and amend rules and regulations appropriate to the carrying out the provisions of this subchapter for the purposes thereof;

   (B)   To extend, for cause shown, the time for filing any return for a period not exceeding 60 days; and, for cause shown, to waive, remit or reduce penalties or interest;

   (C)   To delegate his functions hereunder to a deputy or other city employee or employees;

   (D)   To assess, reassess, determine, revise and readjust the taxes imposed by this chapter; and

   (E)   To prescribe methods for determining the taxable and non-taxable rents.

(Ord. 2001-02, passed 1-16-01)