111.2302 DUTY TO ENFORCE COLLECTION.

   It shall be the duty of the Administrator to enforce payment of all taxes owing to the Municipality of Highland Heights, to keep accurate records for a minimum of five years showing the amount due from each taxpayer required to file a declaration and make any return, or both, including taxes withheld, and to show the dates and amounts of payments thereof. (Ord. 61-1966. Passed 12-27-66.)