(a) As used in this section, "claim" means a claim for an amount payable to the City that arises pursuant to this chapter.
(b) The Tax Administrator may, in the Tax Administrator's sole discretion, extend for a reasonable period the time for payment of a claim by agreeing to accept monthly or other periodic payments.
(c) The Tax Administrator may consider the following standards when ascertaining with respect to a claim whether a payment-over-time agreement is in the best interests of the municipal corporation:
(1) There exists a doubt as to whether the claim can be collected.
(2) There exists an economic hardship such that an agreement would facilitate effective tax administration.
(3) Any other reasonable standard that the Tax Administrator establishes.
(d) The Tax Administrator's rejection of a payment-over-time agreement proposed by a person with respect to a claim shall not be appealable.
(e) A payment-over-time agreement with respect to a claim shall be binding upon and shall inure to the benefit of only the parties to the agreement, and shall not extinguish or otherwise affect the liability of any other person,
(f) A payment-over-time agreement with respect to a claim shall be void if the taxpayer defaults under the agreement or if the agreement was obtained by fraud or by misrepresentation of a material fact. Any amount that was due before the agreement and that is unpaid shall remain due, and any penalties or interest that would have accrued in the absence of the agreement shall continue to accrue and be due.
(Ord. 216-15. Passed 10-5-15.)