In addition to all other powers granted to the clerk, the clerk is authorized and empowered:
A. To make, adopt, and amend rules and regulations appropriate to the collection of taxes pursuant to this chapter;
B. To extend for cause shown the time for filing any return for a period not exceeding sixty (60) days; and, for cause shown, to waive, remit, or reduce penalties or interest;
C. To delegate the functions hereunder to an assistant or other employee or employees of the city;
D. To assess, reassess, determine, revise, and readjust the taxes imposed by this chapter,
E. To prescribe methods for determining the taxable and nontaxable rents. (Ord. 1700 § 2, 1994)