(A) Collection.
(1) It shall be the duty of the tax commissioner to receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers; to keep an accurate record thereof; and to report all moneys so received.
(2) Maintenance of records. It shall be the duty of the tax commissioner to enforce payment of all taxes owing to the village, to keep accurate records for a minimum of five years showing the amount due from each taxpayer required to file a declaration and/or make any return, including taxes withheld, and to show the dates and amounts of payments thereof. It shall be the duty of the tax commissioner to destroy any or all returns or other tax documents in the manner authorized by law.
(B) Enforcement. The tax commissioner is charged with the enforcement of the provisions of this chapter and is hereby empowered, subject to the approval of the Board of Review, to adopt and promulgate and to enforce rules and regulations relating to any matter or thing pertaining to the collection of taxes and the administration and enforcement of the provisions of this chapter, including provisions for the reexamination and correction of returns.
(C) Determination of amount of taxes.
(1) In any case where a taxpayer has failed to file a return or has filed a return which does not show the proper amount of tax due, the tax commissioner may determine the amount of tax appearing to be due the village from the taxpayer, and shall send to the taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any.
(2) The tax commissioner may exercise the authority provided by law, including orders from bankruptcy courts, relative to remitting, or refunding taxes, including penalties and interest thereon, illegally or erroneously imposed or collected, or for any other reason overpaid, and, in addition, the tax commissioner may investigate any claim of overpayment and make a written statement of the tax commissioner’s findings, and, if the tax commissioner finds that there has been an overpayment, approve and issue and refund payable to the taxpayer, the taxpayer’s assigns, or legal representative as provided in this chapter.
(D) Compromise of tax claims, penalty, interest, or all. Subject to the consent of the Board of Review or pursuant to regulation approved by the Board, the tax commissioner shall have the power to compromise any tax claim, interest, penalty, or all, imposed by § 93.08.
(E) The tax commissioner may appoint agents and prescribe their powers and duties.
(F) The tax commissioner may confer and meet with officers of other municipal corporations and statues and officers of the United States on any matters pertaining to their respective official duties as provided by law.
(G) The tax commissioner may exercise the authority provided by law relative to the use of alternative apportionment methods by taxpayers in accordance with § 93.09 of this chapter.
(Ord. 07-15, passed 12-14-15)