Nothing in this chapter shall limit the authority of the Tax Administrator to perform any of the following duties or functions, unless the performance of such duties or functions is expressly limited by a provision of the Ohio Revised Code:
(a) (1) Exercise all powers whatsoever of an query nature as provided by law, including, the right to inspect books, accounts, records, memorandums, and federal and state income tax returns, to examine persons under oath, to issue orders or subpoenas for the production of books, accounts, papers, records, documents, and testimony, to take depositions, to apply to a court for attachment proceedings as for contempt, to approve vouchers for the fees of officers and witnesses, and to administer oaths; and
(2) The powers referred to in this division shall be exercised by the Tax Administrator only in connection with the performance of the duties respectively assigned to the Tax Administrator under the city’s income tax ordinance;
(b) Appoint agents and prescribe their powers and duties;
(c) Confer and meet with officers of other municipal corporations and states and officers of the United States on any matters pertaining to their respective official duties as provided by law;
(d) Exercise the authority provided by law, including orders from bankruptcy courts, relative to remitting or refunding taxes, including penalties and interest thereon, for any reason overpaid. In addition, the Tax Administrator may investigate any claim of overpayment and, if the Tax Administrator finds that there has been an overpayment, make a written statement of the Tax Administrator’s findings, and approve and issue a refund payable to the taxpayer, the taxpayer’s assigns, or legal representative as provided in this chapter;
(e) Exercise the authority provided by law relative to consenting to the compromise and settlement of tax claims;
(f) Exercise the authority provided by law relative to the use of alternative apportionment methods by taxpayers in accordance with § 192.035 through 192.039 of this chapter;
(g) (1) Make all tax findings, determinations, computations, and orders the Tax Administrator is by law authorized and required to make and, pursuant to time limitations provided by law, on the Tax Administrator’s own motion, review, re-determine, or correct any tax findings, determinations, computations, or orders the Tax Administrator has made; and
(2) If an appeal has been filed with the Board of Tax Review or other appropriate tribunal, the Tax Administrator shall not review, re-determine, or correct any tax finding, determination, computation, or order which the Tax Administrator has made, unless such appeal or application is withdrawn by the appellant or applicant, is dismissed, or is otherwise final;
(h) Destroy any or all returns or other tax documents in the manner authorized by law; or
(Ord. 52-15, passed 11-4-2015)