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)