171.08 DUTIES OF THE TAX COMMISSIONER.

   (a)   (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)   It shall be the duty of the Tax Commissioner to enforce payments of all taxes owing Village, to kept 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.

   (b)   The Tax Commissioner is hereby 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 re-examination and correction of returns.

   The Tax Commissioner is authorized to arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments, when the taxpayer has proved to the Tax Commissioner that, due to certain hardship conditions, he is unable to pay the full amount of the tax due.  Such authorization shall not be granted until proper returns are filed by the taxpayer for all amounts owed by him under the provisions of this chapter.

   Failure to make any deferred payment when due, shall cause the total unpaid amount including penalty and interest, to become payable on demand and the provisions of Sections 171.11 and 171.12 shall apply.

   (c)   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 such taxpayer a written statement showing the amount of tax so determined together with interest and penalties thereon, if any.

   (d)   Subject to the consent of the Board of Review or pursuant to regulation approved by such Board, the Tax Commissioner shall have the power to compromise any interest or penalty, or both, imposed by Section 171.10.

(Ord. 1421.  Passed 11-11-69.)