The Director of Finance is authorized to enter into an agreement in writing with any person relating to the liability of such person in respect of any tax administered by the Director of Finance under this article, for any taxable period. The Director of Finance is authorized to compromise or settle any tax due and owing the City in an amount less than or equal to $10,000. For taxes in an amount over $10,000, approval of any settlement or compromise must be obtained from the City Manager.
(Ord. 95-17. Passed 6-15-95.)