111.2311 AUTHORITY TO CONTRACT FOR CENTRAL COLLECTION FACILITIES.

   The Municipality of Highland Heights having already entered into an agreement for the establishment of a Regional Council of Governments pursuant to Ordinance 25-1971, which Council has organized a municipal tax collection agency known as the "Regional Income Tax Agency," the Board of Trustees of the Regional Income Tax Agency is hereby authorized to administer and enforce the provisions of this chapter as the agent of the Municipality, and the duties and authority of the Administrator hereunder may be performed by the Board of Trustees of the Agency through the Administrator of the Agency. Provided, however, the Administrator of the Agency shall have no authority to abate penalties or interest provided for in Sections 111.1501 and 111.1502.

(Ord. 51-1971. Passed 11-23-71.)

BOARD OF REVIEW